Taxpayer compliance with tax law may seem to fall, by definition, into the category of cooperation with the tax system. Indeed, securing compliance with the law is the driving force behind the compliance model of enforcement (Ayres & Braithwaite, 1992) which has been adopted by the Australian Taxation Office (Tax Office) and other regulatory agencies...

This paper by Natalie Taylor and Michael Wenzel reports on an experimental study, conducted in collaboration with the Australian Taxation Office (Tax Office), investigating the effects of different letter styles on the rental income reported and rental deductions claimed by 6803 taxpayers with rental property. It was found that being sent a schedule and having...

Natalie Taylor argues that taxpayers who complain about paying tax can be differentiated from those taxpayers who do not complain in terms of attitudes on various tax-related dimensions. Data from the Community Hopes, Fears and Actions Survey is presented, which shows that taxpayers who express complaints about tax perceive greater injustice, feel less pride in...

This paper by Yuka Sakurai and Valerie Braithwaite empirically examines Australian taxpayers' perceptions of their tax practitioners and 'ideal' tax practitioners, using a sample of 2040 randomly selected Australian taxpayers who completed the Community Hopes, Fears and Actions Survey (Braithwaite, 2000). This research identifies the basic dimensions that underlie taxpayer judgements of the attributes of...

The Community Hopes, Fears and Actions Survey was developed to obtain a snapshot of the beliefs, attitudes, values and motivations held by Australian citizens in relation to the Australian Taxation Office (Tax Office), the tax system, Australian democracy, and fellow taxpayers in 20001. The survey was conducted during the introduction of a new tax system...