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Research Projects and Surveys

Understanding How Australians View and Respond to their Tax System

In the first year of operation, the Centre launched a large national random survey to provide benchmark data on how Australians saw their tax system working. This omnibus survey, The Community Hopes, Fears and Actions Survey, included questions on how people saw their obligations to the tax system, how they responded to Tax Office expectations, where they turned for help with tax matters, what they thought of the democracy and the system of government, and how they would like to see the tax system changed.

In 2002, a follow-up survey, The Australian Tax System - Fair or Not Survey, was conducted to find out how the views and activities of our 2000 respondents had changed with the introduction of the Goods-and-Services Tax (GST). Part of the follow-up survey involved the collection of qualitative data on how Australians saw their obligation to the Tax Office and what they thought the Tax Office's obligation was to them.

In 2005, a third survey was conducted, How Fair, How Effective Survey: The Collection and Use of Taxation in Australia.

Analyses of the qualitative and quantitative data are continuing.

Chief Investigator

Dr Valerie Braithwaite

Data Sets

The Community Hopes, Fears and Actions Survey (CHFAS)

The Australian Tax System - Fair or Not Survey (ATSFONS)

How Fair, How Effective Survey: The Collection and Use of Taxation in Australia (HFHES)

Key Publications

Braithwaite, V.
Tensions between the citizen taxpaying role and compliance practices, Centre for Tax System Integrity Working Paper No 13, Australian National University, Canberra. A version of this paper also papears as 'Dancing with tax authorities: Motivational postures and non-compliant actions.' In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003.
(pdf version)

Rawlings, G.
Cultural narratives of taxation and citizenship: Fairness, groups and globalisation, Australian Journal of Social Issues 38(3) 2003: 269-306.
(pdf version)

Sakurai, Y. & Braithwaite, V.
Taxpayers' perceptions of practitioners: Finding one who is effective and does the right thing? Journal of Business Ethics 46 2003: 375-387.
(pdf version)

Taylor, N.
Understanding taxpayer attitudes through understanding taxpayer identities. In V. Braithwaite (ed) Taxing Democracy: Understanding Tax Avoidance and Tax Evasion. Ashgate, Aldershot, 2003.
(pdf version)

Wenzel, M.
The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity, Journal of Applied Psychology 87 2002: 629-645.
(pdf version)

 

 

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