Research and analysis

Compliance Perceptions Survey 2013

Research on small and medium enterprises’ and individuals’ views and attitudes towards tax compliance.



The Compliance Perceptions Survey (CPS) measures attitudes towards complying with tax obligations. The survey covers perceptions of fairness and burden of compliance, the prevalence and acceptability of evasion and the possible consequences where evasion is detected.

The survey is used by HM Revenue and Customs to inform the design and evaluation of customer strategy.