Compliance is traditionally measured through the comparisons of revenue statistics or self-reports of compliance against aggregated revenue figures. These methods fail to address the true nature of evasion: not only the correct application of the law, but also the deliberate intention of the individual to avoid their legal obligations. This study measures compliance by differentiating those who deliberately evade from those who are accidentally non-compliant. Research was conducted using an online survey with small business taxpayers. Results indicate that compliance behaviour can be...