How does compliance, and taxpayers’ perception of compliance, affect behaviour?

Background

Our aim is to assess how Scottish taxpayers respond to tax policy changes in order to improve compliance, minimise fraud and improve the overall impact of tax changes.

Next steps

Get in touch with taxdivisionengagement@gov.scot

Source

This question was published as part of the set of ARIs in this document:

Scotlands tax strategy building tax principles

Research fields

No research fields assigned yet

Related UKRI funded projects


  • 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 focuses on how taxpayers respond to tax policy changes and compliance behavior.

  • 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?

    The project addresses taxpayer compliance and interaction with the tax system, but does not specifically focus on taxpayers' perception of compliance.