Appendix III: Suggested Minimal Tax Compliance Levels for 2010–2015 Surveys
Poland 2010 Taxpayer Compliance Attitudinal Survey
Would you follow the tax laws even if you do not consider them to be fair? No Yes Are the tax laws in your country fair? No 12% 60% N = 197 N = 973 Yes 4% 24% N = 58 N = 395
The table suggests that at least 12 per cent of Poles in 2010 do not have intentions to comply with their country's tax laws. No Mean Replacement: Not included in this table are 398 respondents who did not provide an answer to either one or both of these two questions.
Russia 2010 Taxpayer Compliance Attitudinal Survey
| Would you follow the tax laws even if you do not consider them to be fair? | |||
|---|---|---|---|
| No | Yes | ||
| Are the tax laws in your country fair? | No | 21% | 36% |
| N = 423 | N = 717 | ||
| Yes | 15% | 28% | |
| N = 296 | N = 548 | ||
The table suggests that at least 21 per cent of Russians in 2010 do not have intentions to comply with their country's tax laws. No Mean Replacement: Not included in this table are 1,023 respondents who did not provide an answer to either one or both of these two questions.
Ukraine 2010 Taxpayer Compliance Attitudinal Survey
| Would you follow the tax laws even if you do not consider them to be fair? | |||
|---|---|---|---|
| No | Yes | ||
| Are the tax laws in your country fair? | No | 37% | 38% |
| N = 998 | N = 1004 | ||
| Yes | 15% | 10% | |
| N = 406 | N = 259 | ||
The table suggests that at least 37 per cent of Ukrainians in 2010 do not have intentions to comply with their country's tax laws. No Mean Replacement: Not included in this table are 1,348 respondents who did not provide an answer to either one or both of these two questions.
Ukraine 2012 Taxpayer Compliance Attitudinal Survey
| Would you follow the tax laws even if you do not consider them to be fair? | |||
|---|---|---|---|
| No | Yes | ||
| Are the tax laws in your country fair? | No | 42% | 36% |
| N = 534 | N = 458 | ||
| Yes | 7% | 14% | |
| N = 94 | N = 177 | ||
The table suggests that at least 42 per cent of Ukrainians in 2012 do not have intentions to comply with their country's tax laws. No Mean Replacement: Not included in this table are 745 respondents who did not provide an answer to either one or both of these two questions.
Ukraine 2015 Taxpayer Compliance Attitudinal Survey
| Would you follow the tax laws even if you do not consider them to be fair? | |||
|---|---|---|---|
| No | Yes | ||
| Are the tax laws in your country fair? | No | 37% | 47% |
| N = 981 | N = 1222 | ||
| Yes | 6% | 10% | |
| N = 148 | N = 272 | ||
The table suggests that at least 37 per cent of Ukrainians in 2015 do not have intentions to comply with their country's tax laws. No Mean Replacement: Not included in this table are 1,402 respondents who did not provide an answer to either one or both of these two questions.
Russia 2011 Tax Officials Survey
| Would you follow the tax laws even if you do not consider them to be fair? | |||
|---|---|---|---|
| No | Yes | ||
| Are the tax laws in your country fair? | No | 6% | 13% |
| N = 22 | N = 46 | ||
| Yes | 16% | 65% | |
| N = 56 | N = 226 | ||
The table suggests that at least 6 per cent of Russians tax officials in 2011 do not have intentions to comply with their country's tax laws. No Mean Replacement: Not included in this table are 37 tax official respondents who did not provide an answer to either one or both of these two questions.
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