Tax morale amongst used car dealers

Attitudes of used car dealers to taxation is of significance to the Australian Taxation Office (ATO) because of suspected non-compliance in the used car industry. Motorvehicle retailing was named in the ATO 2003/2004 Compliance Program as a highrisk industry in the cash economy and hence to be subject to ATO focus, including unannounced ‘walk-in’ registration visits. This paper presents a snapshot of the tax morale of a group of 18 very small businesses dealing in used cars. [Introduction