What are the compliance implications of tax reliefs?
Background
Research in four broad areas will help to better inform our compliance approach and may help us prevent and address non-compliance through more innovative interventions. We want to better understand: where HMRC can provide more support for small businesses in getting their tax right; the compliance implications of tax reliefs; public perceptions of tax fraud; and the approaches used by other tax authorities to prevent and address non-compliance and their relevance in a UK context.
Next steps
Get in touch with ari.mailbox@hmrc.gov.uk
Source
This question was published as part of the set of ARIs in this document:
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Related UKRI funded projects
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Joint Exeter-IFS Tax Adminstration Research Centre
Good tax design and administration are central to the functioning of the economy. Taxes are important determinants of economic behaviour, and good implementation can significantly increase economic and social welfare. Th...
Funded by: ESRC
Why might this be relevant?
The project specifically addresses the compliance implications of tax reliefs through research on risk-based auditing, elasticity of taxable income, consequences of pre-population, and large business relationships with HMRC.
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Tax Administration Research Centre
How governments administer the tax system is an issue that affects the whole of society. The body charged with this work has responsibility for collecting taxes from citizens in such a way that voluntary compliance with ...
Funded by: ESRC
Why might this be relevant?
While the project focuses on tax administration and taxpayer compliance, it does not directly address the compliance implications of tax reliefs, but it provides insights that could be relevant.
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The effects of business taxation on economic and social welfare: new insights from tax return data
Despite attempting to reduce a very large budget deficit by cutting public expenditure and raising other taxes, the UK government intends to cut the main rate of corporation tax - levied on corporate profit - from 28% to...
Funded by: ESRC
Why might this be relevant?
The project investigates the effects of business taxation on economic and social welfare, including tax avoidance, which is related to compliance implications of tax reliefs.