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The study of income tax complexity and unintentional non-compliance: research method and preliminary findings

Author

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  • Margaret McKerchar

    (University of Sydney)

Abstract

A study of taxpayer compliance literature leaves little doubt that there exists many gaps of knowledge and little consensus on appropriate methodologies in this field. Progress appears to have been hampered by the dominate pursuit of an over-arching theory of compliance behaviour, and by the use of methodologies with inherent weaknesses. This present study examines the impact of complexity upon compliance behaviour using a two-phase research method. Its contribution to the understanding of taxpayer compliance in in two respects. Firstly, it addresses only on, narrowly defined, aspect of compliance behaviour for a specific group or taxpayers, and uses a multi-phase research method, drawing upon the strengths of both the quantitative and qualitative paradigms.

Suggested Citation

  • Margaret McKerchar, 2001. "The study of income tax complexity and unintentional non-compliance: research method and preliminary findings," Taxation Discussion Paper #6, ATAX, University of New South Wales.
    • Handle: RePEc:nsw:discus:06
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    File URL: http://www.atax.unsw.edu.au/research/RePEc/discus/ATAXDiscussionPaperNo6.pdf
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