Research and analysis

Compliance Perceptions Survey 2013

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

From:
HM Revenue & Customs
Published
17 December 2014

Documents

Compliance Perceptions Survey 2013

Ref: HMRC Research Report 345

PDF, 311 KB, 74 pages

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Details

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.

Published 17 December 2014