Research and analysis

Taxpayer compliance: evidence from students and taxpayers

Research on understanding the role social networks play in disseminating information about audit rates and non-compliance penalties among taxpayers.

From:
HM Revenue & Customs
Published
19 November 2012

Documents

Experimental evidence on taxpayer compliance

Ref: HMRC Research Report 198

PDF, 619 KB, 63 pages

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Experimental evidence on taxpayer compliance: annex

Ref: HMRC Research Report 198

PDF, 764 KB, 58 pages

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Details

This research report provides the first behavioural study of tax evasion and its determinants using UK taxpayers. A literature review of laboratory and field experiments is available as an annex to this report.

Published 19 November 2012