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.