This report describes an experiment on tax-compliance behaviour carried out by the University of Exeter on a sample of 92 self-assessed taxpayers. The experiments and a follow-up survey of participants were conducted online between April and July 2013. This research was funded under contract by HM Revenue and Customs (HMRC).
Central to HMRC’s policy tools is the ability to audit taxpayers on their income/revenue declarations and the imposition of fines where applicable. A better understanding on the drivers of taxation compliance decisions, given the tools available to HMRC, provides useful insight for deterring potential non-compliance by individuals or corporations.