How Fair, How Effective Survey, 2005

The How Fair, How Effective Survey – The Collection and Use of Taxation in Australia (HFHES 2005) was designed as a follow-up survey to the Community Hopes, Fears and Actions Survey (CHFAS 2000) conducted in 2000 and the Australian Tax System – Fair or Not Survey (ATSFONS 2002) conducted in 2002. This set of panel data provides information on Australians’ views of the tax system and its administration that have prevailed in the first 5 years of tax reform. The review shows most Australians expressing high levels of tax morale in so far as they were committed to the idea that everyone should pay their taxes honestly. They took pride in being an honest taxpayer, and their preference was for a tax agent who would do their tax for them honestly and without fuss. There was less overwhelming support, however, for the administration of the tax system and the use of tax dollars. Over the period of the research, there seemed to be an upward trend in interest in financial planning in order to reduce tax. The gap that is developing between Australians’ aspirations for the tax system and actual outcomes presents a challenge for the Tax Office if it wants a sustainable voluntary taxpaying system that involves the general community. Background variables include gender, age, country of birth, marital status, and employment status. For further information, please refer to the Centre for Tax System Integrity at http://ctsi.anu.edu.au