Local Property Tax in Ireland : can the critical success factors of the high compliance rate be applied to the introduction of future taxes

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Gooney, Sara
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MBA in Executive Leadership
Dublin Business School
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Tax compliance, theories on compliance and behavioural economics are becoming more frequent in the growing body of literature on tax policy and the redesign of tax policies. This is due to the fact that Ireland has a voluntary compliance tax system and research has been conducted to understand the motives for compliance. Local property tax was implemented into Ireland in 2013,1 and has achieved significant compliance rates of 95% for 2013 2, why and how did this happen? This research will investigate the drivers behind the high compliance rates from the tax administration‟s policy and procedures viewpoint and balancing this with an analysis of what motivates taxpayers to be compliant in a recessionary era.