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

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