Research and analysis

Compliance Perceptions Survey 2014

Research on the attitudes of small and medium enterprises and individuals towards tax compliance.

From:
HM Revenue & Customs
Published
19 February 2016

Documents

Compliance Perceptions Survey 2014

Ref: HMRC Research Report 403

PDF, 906 KB, 23 pages

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Compliance Perceptions Survey 2014 - Appendix A: Data tables

Ref: HMRC Research Report 403

PDF, 608 KB, 28 pages

Compliance Perceptions Survey 2014 - Appendix B: Questionnaires

Ref: HMRC Research Report 403

PDF, 370 KB, 16 pages

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Compliance Perceptions Survey 2014 - Appendix C: Technical Report

Ref: HMRC Research Report 403

PDF, 161 KB, 4 pages

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Details

The main aim of the Compliance Perceptions Survey is to track the attitudes of small and medium enterprises (SMEs) and individuals towards complying with tax obligations over time. The survey covers perceptions of fairness and burden of compliance, the prevalence and acceptability of evasion and the possible consequences where evasion is detected.

This report presents results from the survey conducted during the 2014 to 2015 financial year and highlights trends compared to previous waves. Results are reported for individuals by their employment status (self employed and employees) and SMEs. This report constitutes the final in the series.

Published 19 February 2016