Research and analysis

Understanding evasion by small and mid-sized businesses

Qualitative study investigating the behaviours and characteristics of small and mid-sized businesses who engage in tax evasion.

From:
HM Revenue & Customs
Published
29 September 2017

Documents

Understanding evasion by small and mid-sized businesses

Ref: HM Revenue and Customs Research Report 433

PDF, 729 KB, 41 pages

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Details

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.

Published 29 September 2017