The Impact of Perceptions on the Likelihood to Lodge a Tax Return: Full Report

Final

Prepared by

Colmar Brunton Social Research
PO Box 2212 Canberra ACT 2601

prepared for

Inspector General of Taxation

Our ref: 70926 79

Date: 2 December 2008

Index of Tables

Table 1: Outline of Research Approach

Table 2: Research definitions

Table 3: Abbreviations used in this report

Table 4: Example table

Table 5: Proportion of survey respondents required to submit a tax return - profile according to demographics

Table 6: Proportion of survey respondents who submitted and did not submit a tax return in 2006/07 (including those required and not required) - profile according to demographics

Table 7: Likelihood of lodgement next year

Table 8: Estimated level of lodgement and non-lodgement next year (including those both required and not required) - profile according to demographics

Table 9: Estimated level of lodgement and non-lodgement next year (amongst only those required) - profile according to demographics

Table 10: The level at which the community expects the Tax Office to keep non-lodgement

Table 11: The level at which the community expects the Tax Office to keep non-lodgement - profile according to demographics

Table 12: Perceived level of non-lodgement within Australia

Table 13: Perceived level of non-lodgement within Australia - profile according to demographics

Table 14: Acceptance of the perceived level of non-lodgement within Australia

Table 15: Level of agreement that people who fail to lodge a tax return should have part of their refund taken by the Tax Office

Table 16: Level of agreement that people who fail to lodge a tax return should have part of their refund taken by the Tax Office - profile according to demographics

Table 17: The percentage of survey respondents who have lodged or not lodged a tax return over the past three financial years

Table 18: Number of returns outstanding by required non-lodgers - profile according to demographics

Table 19: Reasons for not lodging a tax return in the last three financial years

Table 20: Reasons for not lodging last financial year (2006/07)

Table 21: Reasons for not lodging in 2005/06 financial year

Table 22: Reasons for not lodging in 2004/05 financial year

Table 23: Reasons for low intention to lodge at the end of this financial year 2007/08

Table 24: Perceived risk of Tax Office compliance action

Table 25: Perceived risk of Tax Office compliance action - profile according to demographics

Table 26: Call data

Table 27: Statistics used in weighting

Table 28: Gender

Table 29: Age

Table 30: State

Table 31: Location

Table 32: Speak language other than English

Table 33: Aboriginal and Torres Strait Islander Identification

Table 34: Household annual income - summary

Table 35: Household annual income - detailed breakdown

Table 36: Highest educational qualification

Index of Figures

Figure 1: Proportion of survey respondents required to submit a tax return

Figure 2: Proportion of survey respondents who submitted a tax return

Figure 3: Proportion of total community who satisfy segment criteria

Figure 4: Proportion of required taxpayers who submitted and did not submit a tax return

Figure 5: Lodging behaviour of non-required taxpayers