Penalties and sanctions for taxation offences in the United Kingdom : implications for taxpayer non-compliance

The author examines the issue of whether or not the level of non-compliance with tax laws by UK taxpayers may be affected by either the introduction of new tax offences or the imposition of heavier sanctions for those offences and whether or not introducing or increasing sanctions is a deterrent against taxation crimes. The author specifically tests the effect of the UK policy of prosecuting in those serious cases most likely to serve as a deterrent by the use of statistics and the sanctioning results of the courts.