Participation in the tax and superannuation systems is measured by indicators such as rates of lodgment of returns.
Participation is largely driven by behavioural factors, including community confidence in the systems, and the extent to which honest taxpayers find it easy to participate fully and meet their obligations.
Accordingly, we influence participation by:
- delivering the best possible client experience
- demonstrating integrity – both our integrity and that of the tax and superannuation systems.
The vast majority of people and entities willingly participate, and we aim to make their experience as easy and inexpensive as possible.
We also want the community to have confidence in our ability to address non-compliance and ensure the tax and superannuation systems are fair for everyone. For those who are not transparent or not willing to do the right thing, we will target and tailor compliance activities accordingly.