TAXPAYERS WHO COMPLAIN ABOUT PAYING TAX: WHAT DIFFERENTIATES THOSE WHO COMPLAIN FROM THOSE WHO DON'T?

Abstract

This paper argues that taxpayers who complain about paying tax can be differentiated from \nthose taxpayers who do not complain in terms of attitudes on various tax-related \ndimensions. Data from the Community Hopes, Fears and Actions Survey is presented, \nwhich shows that taxpayers who express complaints about tax perceive greater injustice, \nfeel less pride in being an honest taxpayer and see the government and the Tax Office as \nless representative of them than those taxpayers who do not complain about tax. It is \nconcluded that complaints about tax are not arbitrary but reflect a meaningful analysis of \nthe tax system as it affects the taxpayer, leading to negative attitudes and resentment. It is \nproposed that while such perceptions are subjective, they are nonetheless rational, and \nprovide the Tax Office with avenues to pursue in order to change such perceptions.

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