The study of income tax complexity and unintentional non-compliance: research method and preliminary findings

Margaret McKerchar
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Margaret McKerchar: University of Sydney

Taxation from ATAX, University of New South Wales

Abstract: A study of taxpayer compliance literature leaves little doubt that there exists many gaps of knowledge and little consensus on appropriate methodologies in this field. Progress appears to have been hampered by the dominate pursuit of an over-arching theory of compliance behaviour, and by the use of methodologies with inherent weaknesses. This present study examines the impact of complexity upon compliance behaviour using a two-phase research method. Its contribution to the understanding of taxpayer compliance in in two respects. Firstly, it addresses only on, narrowly defined, aspect of compliance behaviour for a specific group or taxpayers, and uses a multi-phase research method, drawing upon the strengths of both the quantitative and qualitative paradigms.

Keywords: non-compliance; taxation; taxpayer compliance (search for similar items in EconPapers)
Pages: 13 pages
Date: 2001-07-01
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