Ken DevosFollow


The tax compliance behavioural literature indicates that, among other factors, demographic variables play an important role in the compliance behaviour of taxpayers. This exploratory study investigated the relationship between demographic variables and Australian personal taxpayers’ attitudes towards tax evasion. An electronic survey of 300 Australian personal taxpayers’ was conducted by a market research company on behalf of the author. The findings revealed that, for the majority of the demographic variables analysed, statistically significant relationships were established with Australian’s attitudes towards tax evasion. These results provide useful information for revenue collecting authorities and have implications for tax policy development.