The Effects of Regulatory Change on Taxpayer Compliance Behaviour in the Building and Construction Industry

Bajada, C; Shashnov, M

The Effects of Regulatory Change on Taxpayer Compliance Behaviour in the Building and Construction Industry

Bajada, C

Shashnov, M

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Publication Type:: Journal Article
Citation:: Journal of Australian Taxation, 2018, 20 (1)
Issue Date:: 2018-06-01

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Field	Value	Language
dc.contributor.author	Bajada, C https://orcid.org/0000-0003-0590-1492	en_US
dc.contributor.author	Shashnov, M	en_US
dc.date.issued	2018-06-01	en_US
dc.identifier.citation	Journal of Australian Taxation, 2018, 20 (1)	en_US
dc.identifier.issn	1440-0405	en_US
dc.identifier.uri	http://hdl.handle.net/10453/130883
dc.description.abstract	Using the results from a comprehensive telephone survey of home builders during 2007-8 and 2014-15, we provide an analysis of the behaviour, characteristics and perceptions of cash economy activity in the building and construction sector in Australia. In 2012-13, the ATO introduced the Taxable Payment Reporting System which yielded an additional compliance dividend. By comparing responses of builders before and after the introduction of this reporting system, we evaluate the impact of this regulatory change on grassroots activity in the cash economy. Although this regulatory change has impacted on certain cash economy activities, more targeted strategies are still required. I.	en_US
dc.relation.ispartof	Journal of Australian Taxation	en_US
dc.title	The Effects of Regulatory Change on Taxpayer Compliance Behaviour in the Building and Construction Industry	en_US
dc.type	Journal Article
utslib.citation.volume	1	en_US
utslib.citation.volume	20	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1801 Law	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Economics Discipline
utslib.copyright.status	open_access
pubs.consider-herdc	true	en_US
pubs.issue	1	en_US
pubs.publication-status	Published	en_US
pubs.volume	20	en_US

Abstract:

Using the results from a comprehensive telephone survey of home builders during 2007-8 and 2014-15, we provide an analysis of the behaviour, characteristics and perceptions of cash economy activity in the building and construction sector in Australia. In 2012-13, the ATO introduced the Taxable Payment Reporting System which yielded an additional compliance dividend. By comparing responses of builders before and after the introduction of this reporting system, we evaluate the impact of this regulatory change on grassroots activity in the cash economy. Although this regulatory change has impacted on certain cash economy activities, more targeted strategies are still required. I.

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http://hdl.handle.net/10453/130883