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Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.3/37234
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- Title
- Tax morale amongst used car dealers
- Author(s)
- Waller, Vivienne
- Abstract
- Attitudes of used car dealers to taxation is of significance to the Australian Taxation Office (ATO) because of suspected non-compliance in the used car industry. Motorvehicle retailing was named in the ATO 2003/2004 Compliance Program as a highrisk industry in the cash economy and hence to be subject to ATO focus, including unannounced ‘walk-in’ registration visits. This paper presents a snapshot of the tax morale of a group of 18 very small businesses dealing in used cars. [Introduction]
- Publication type
- Working paper
- Source
- RegNet occasional paper ; no. 7
- Publication year
- 2006
- Keyword(s)
- Australian Taxation Office; Auditing; Taxpayer compliance; Australia; Tax administration and procedure; Taxation; Automobile dealers
- Publisher
- Regulatory Institutions Network, Australian National University
- ISBN
- 0975681990 (online)
- Copyright
- Copyright © 2006 Regulatory Institutions Network, Research School of Social Sciences, Australian National University. Working paper reproduced here with the permission of the publisher.
- Full text
- Peer reviewed
