Centre for Tax System Integrity
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.
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 PublicationsBraithwaite, 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.
Sakurai, Y. & Braithwaite, V.
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