Turning resistance into compliance: Evidence from a longitudinal study of tax scheme investors
Year: 2005
Type: report
Study design: Observational Study
Abstract: Why do some people actively resist government authority and decisions? What situations \nare more likely to encourage this sort of behaviour? And how can authorities turn \nresistance into compliance using the limited resources they have available to them? The \naim of this paper will be to try to shed some light on these questions by examining the \nattitudes of 659 taxpayers who have been involved in a long-standing dispute with the \nAustralian Taxation Office (Tax Office). Using longitudinal survey data collected in 2002 \nand 2004, it will be shown that taxpayers who perceive enforcement action taken against \nthem to be procedurally unjust will be more likely to be resistant towards the Tax Office. It \nwill also be shown that actual compliance behaviour can be affected by enforcement action \nthat is perceived to be procedurally unfair. The paper will attempt to offer some practical \nsuggestions for how regulators such as the Tax Office might be able to better manage their \nregulatory enforcement strategies in the future. The discussion is intended to have direct \nrelevance for those administrators who work with both compliant and seriously noncompliant \nindividuals.
Author: Kristina Murphy
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W1505253531