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

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Experimental evidence on taxpayer compliance: annex

Ref: HMRC Research Report 198

PDF, 764 KB, 58 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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