1819CCG02 Enablers and Facilitators of Tax Evasion

1. Enablers and facilitators are a very wide group covering almost any form of third-party in an evasion chain. Currently there is a limited knowledge of the motivation and behaviours of the enablers and facilitators group which is a barrier to developing effective intervention plans. This research will provide HMRC with a deeper understanding of enablers and facilitators and support HMRC to better target intervention activity both operationally and through communications and educational exercises.

Additional information: This contract was let following a further competition within the BEIS Research & Evaluation Framework.