Forty-five depth interviews were carried out with small and mid-sized businesses who engage in tax evasion. This research was required to:
- provide insight on the characteristics and attitudes of Small and Mid-Sized Businesses that engage in tax evasion, and how these link with actual behaviours
- evaluate the likely impact of different approaches to prevent evasion, promote compliance, or respond to incidents of evasion, and inform understanding of what approaches would be most effective in changing behaviour
Four distinct profiles of evader were identified from the characteristics, which varied in motivation and extent of evasion. Potential impact of approaches to inhibit the behaviour varied across the types of evader.