Research and analysis

Tax Opinions Panel Survey 2013

Research exploring large businesses' views on the administration of tax policy and wider influences on attitudes and decision-making in relation to tax.


Tax Opinions Panel Survey 2013

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This report describes the findings from the third wave of the Tax Opinions Panel Survey (TOPS), based on interviews with representatives from large business customers. The TOPS study is concerned with the opinions of large businesses on HMRC’s administration of the tax system as well as wider influences on attitudes and decision-making in relation to tax. In addition, it seeks to explore the various influences of several factors on business tax decision-making. The businesses that have participated in this survey are all ‘large’ and have all been allocated either a Customer Relationship Manager or a Customer Coordinator, and the interviewees are all Tax Directors or otherwise responsible for the tax affairs of their respective organisations.

Published 16 January 2014