What is the public perception of tax fraud in respect of; the scale and severity of fraud, the most common customer groups participating in fraud, the likelihood of detection and the consequences of committing fraud (segmented by behaviour, customer group and tax type)?
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
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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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Tax Administration Research Centre
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Why might this be relevant?
Partially relevant as it focuses on tax administration and compliance, but does not specifically address public perception of tax fraud.
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Joint Exeter-IFS Tax Adminstration Research Centre
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Why might this be relevant?
Partially relevant as it includes research on taxpayer compliance and customer experience, but does not directly address public perception of tax fraud.
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Optimal Audit Portfolio Design for a Tax Authority
Tax evasion is an important economic and social phenomenon. The most recent HMRC estimate of the tax gap places it in the region of £40 billion, which is about 8% of total tax liability. Good tax administration is ...
Funded by: ESRC
Why might this be relevant?
Fully relevant as it specifically focuses on optimal audit portfolio design for a tax authority, addressing tax evasion and compliance behavior.