Ken DevosFollow


The tax compliance literature indicates that many factors - economic, social, psychological and demographic - impact upon the compliance behaviour of taxpayers. This study investigates the relationship that exists between selected tax compliance variables and the attitudes and behaviour of Australian personal ‘tax evaders’ towards compliance and the penalties. The study employed a survey and interviews. It investigated the deterrent effect of penalties and the probability of detection, and assessed the impact on compliance of the general tax awareness of taxpayers.