摘要：A common feature of taxation compliance policies is the existence of a formal penalty regime for taxation offences. This article investigates whether the level of non-compliance with taxation laws by taxpayers from selected Anglo-Saxon countries including Australia, New Zealand and the United Kingdom may have been affected by either the introduction of new criminal taxation offences or the imposition of heavier sanctions for existing criminal taxation offences. By examining taxpayer compliance theory and the Annual Reports of Revenue Authorities and other Regulatory Agencies, the study reveals that the level of taxpayer noncompliance in these selected Anglo–Saxon countries is neither directly nor solely affected by the presence or increase in criminal taxation penalties alone. Consequently, it is submitted that the imposition and increase in criminal taxation penalties should perhaps be considered as only one part of an overall effective tax compliance policy.
关键词：taxation compliance; taxation; taxpayer; Australia
