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17 Austl. Tax F. 3 (2002)

handle is hein.journals/austraxrum17 and id is 1 raw text is: The Effects of Complexity on Unintentional Noncompliance for Personal Taxpayers in Australia Margaret McKerchar * This paper presents an overview of a study into the effects of complexity on the compliance behaviour of personal taxpayers in Australia. The purpose of the study was twofold. Firstly, to determine whether or not there was potential to improve voluntary compliance by reducing the complexity of the Australian income tax system. This potential would exist if complexity caused taxpayers to make unintentional errors in completing their tax returns. Secondly, to determine whether or not these unintentional errors caused taxpayers to pay more tax than required. The study was conducted using a multi-paradigm research method which included a mail survey of a random sample of Australian personal taxpayers, and a case study based on taxpayers preparing their own returns. Data was also collected on the causes and extent of complexity, and the effect of complexity on taxpayers' commitment to compliance, their perception of the fairness of the tax system, and their compliance costs. The major cause of complexity was found to be uncertainty of the tax laws and the level of detailed information that was provided to taxpayers as a result. Where taxpayers completed their own returns, complexity caused a high level of * Margaret McKerchar is a Senior Lecturer in the Faculty of Rural Management at the University of Sydney. This study arises from her doctoral studies at ATAX, within the Faculty of Law of the University of New South Wales, under the supervision of Dr Ian Wallschutzky and Assoc. Prof. Chris Evans. The author gratefully acknowledges the facilitation of the Australian Taxation Office and the financial and administrative support provided by the Taxpayers' Research Foundation, in conducting the survey.

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