Deakin University
Browse

File(s) under permanent embargo

An examination of taxpayers' attitutes towards the Australian Tax System : findings from a survey of tax scheme investors

journal contribution
posted on 2003-04-01, 00:00 authored by Kristina Murphy
In recent years, the number of taxpayers involved in aggressive tax planning has more than doubled, posing a serious threat to the integrity of Australia's tax system. To deal with the problem, the Australian Taxation Office (ATO) implemented a number of initiatives aimed at combating aggressive tax planning. Part of the ATO's crackdown involved issuing amended assessments to the 42,000 Australians who invested in mass marketed tax schemes. The majority of investors, however, resisted the ATO's attempts to recover scheme related tax debts. This paper discusses the findings of an empirical study that shows that the resistance was due partly to the manner in which the ATO dealt with the schemes issue. Using survey data collected from 2301 tax scheme investors, and 2040 taxpayers from the general population, it will be shown that those who invested in tax schemes are more disillusioned with the tax system, are more hostile and resistant toward the ATO, and are more likely to resent paying tax as a result.

History

Journal

Australian Tax Forum : a journal of taxation policy, law and reform

Volume

18

Issue

2

Pagination

209 - 241

Publisher

Australian Tax Forum

Location

Clayton, Vic.

ISSN

0812-695X

Language

eng

Publication classification

C1.1 Refereed article in a scholarly journal

Copyright notice

2003, Taxation Institute of Australia

Usage metrics

    Research Publications

    Keywords

    Exports

    RefWorks
    BibTeX
    Ref. manager
    Endnote
    DataCite
    NLM
    DC