Abstract
In this Chap. I conducted an examination and analysis of the findings from the qualitative component of this research with respect to a sample of non-evaders (compliant taxpayers) derived from the data bases of a market research company. That is, a sample was drawn from taxpayers in the general population who voluntarily took part in being personally interviewed.
Employing a thematic framework analysis approach the empirical data was examined with the aim of addressing the primary research questions posed (PRQ1 to PRQ6). A summary of the major findings regarding the main variables of interest based on the interview comments produced both expected and unexpected results. Significantly tax morals were found to be clearly influential upon the compliance behaviour of this sample of taxpayers, whereas, mixed results were discovered for tax penalties, tax fairness, tax awareness and tax law enforcement. Overall a review of both the quantitative and qualitative components of the research with respect to the non-evader sample indicated that, tax morals of basically intrinsic taxpayers was significantly related to compliance behaviour. However more qualified results were discovered for the relationship between tax penalties, tax fairness, tax awareness, tax law enforcement and the probability of detection and compliance behaviour.
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Notes
- 1.
The term “general population” and “non-evader” sample are used inter-changeably throughout.
- 2.
See Sect. 6.6.2.
- 3.
Refer to Sect. 4.3.
- 4.
This involves the lodgement of a taxpayer’s own tax return electronically on the ATO web site.
- 5.
Approximately 75 % of Australian individual taxpayers lodge through a tax agent or accountant. See Baldry and McKinstry (1995).
- 6.
See OECD Report 2010, Tax Data Base and Revenue Statistics, at <www.oecd.org>. The figures Indicates that Australia has a high top rate of personal income tax.
- 7.
Ibid.
- 8.
It is a widely held view that Australia has one of the most complex tax systems in the world—see OECD Report 2010, Tax Data Base and Revenue Statistics, at < www.oecd.org >.
- 9.
See Torgler and Murphy (2004).
- 10.
Ibid and see Fig. 3.3, Deterrence Measures.
- 11.
See OECD Report 2007 Revenue Statistics, at www.oecd.org, which ranked the Australian tax system as the second most complex in the world.
- 12.
Project Wickenby Tax Fraud Investigation—launched in 2004—involves the joint resources of ACCC, ATO and AFP, which are investigating tax fraud totaling $ 300 million.
- 13.
For example, in the case of carelessness or recklessness where the penalty is lower than that for deliberate evasion.
- 14.
McKerchar (2002, p. 3).
- 15.
This is an instructional guide that is available to taxpayers who manually complete their own tax returns.
- 16.
Carnes and Cuccia (1996, p. 40).
- 17.
Long and Swingen (1987, pp. 637–683).
- 18.
See Jackson and Milliron (1986, pp. 125–161).
- 19.
Baldry (1999).
- 20.
Brooks and Doobs (1990).
- 21.
Ibid.
- 22.
Wallschutzky (1984, pp. 374–384; 1985; 1993).
- 23.
Alm et al. (1992, pp. 1018–1026).
- 24.
Chang (1995, pp. 25–42).
- 25.
Lempert (1992, pp. 251–257).
- 26.
Kaplan and Reckers (1985, pp. 197–102).
- 27.
See Karlinsky et al. (2004, pp. 226–240); see also Gupta (2007).
- 28.
See for example, Brooks and Doobs (1990), Smith (1990, pp. 350–369; 1992). See also Sheffrin and Triest (1992, pp. 193–218).
- 29.
Braithwaite et al. (2001).
- 30.
Torgler and Murphy (2004, pp. 298–335).
- 31.
Mason and Calvin (1978, pp. 489–496).
- 32.
Jackson and Jaouen (1989).
- 33.
Wickerson (1994, pp. 125–143).
- 34.
Callihan and Spindle (1997, pp. 1–23).
- 35.
Torgler and Murphy (2004).
- 36.
Wenzel (2003, pp. 1–32).
- 37.
The Portuguese Tax Authorities publish a list of debtors, and their categorization in accordance with the amount of debt on their website http://www.e-financas.gov.pt/de/pubdiv/de-devedores.html. In April 2010, the Portuguese Government officially announced that it had recovered more than a 1,000 million € due to the publication of the list of taxpayers (individuals and corporations) with tax debts. See also <http://www.pcm.gov.pt/pt/GC18/Governo/Ministerios/MF/Notas/Pages/20100401_MFAP_Com_Devedores_Fisco.aspx> where on 17 June 2011 a newspaper refers that this publicity measure introduced 5 years ago, allowed the Government, in accordance with their official data, to recover more than 1,322 million €. <http://www.jornaldenegocios.pt/home.php?template=SHOWNEWS_V2&id=491087>.
- 38.
Zimring and Hawkins (1973).
- 39.
Hite (1997, pp. 155–180).
- 40.
See James and Alley (1999, p. 11) and Noble (2002).
- 41.
See Table 4.1—Summary of Primary Research Questions in Sect. 4.3.4.
- 42.
See Wallshultzy (1984), Alm et al. (1992) and Wearing and Headley (1997, pp. 3–17) and Tan (1998).
- 43.
McKerchar (2003).
- 44.
See Smith (1990, pp. 350–369), Elffers et al. (1992, pp. 545–567), Torgler and Murphy (2004).
- 45.
See Torgler and Murphy (2004).
- 46.
See for example Wickerson (1994, pp. 125–143) and Hasseldine and Hansford (2003, pp. 110–122).
- 47.
Dean et al. (1980, pp. 28–44).
- 48.
Milleman (1994, pp. 343–352).
- 49.
Hite (1997).
- 50.
See Eriksen and Fallan (1996, pp. 387–402).
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Devos, K. (2014). Qualitative Analysis of Research Findings—General Population. In: Factors Influencing Individual Taxpayer Compliance Behaviour. Springer, Dordrecht. https://doi.org/10.1007/978-94-007-7476-6_8
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