Ever since the Peasant's Revolt in 1379/ collection of our taxes has been unpopular. In particular when the taxes are viewed as unfair the population have reacted in significant and even violent ways. For example the Hearth Tax of 1662/ Window Tax of 1747 and the Poll tax of the 1990's have\ud
experienced public rejection of these levies. Additionally there has been a major growth in tax avoidance in the last 60 years. All of this may indicate a single ontology of taxation; one where tax is disliked and avoided. However the work of Buchanan (1994) suggested there are alternative ways of viewing taxation by identifying four alternative paradigms of taxation. This research recognises the work of Buchanan (1994) but challenges whether his alternatives are paradigms; other researchers suggest there are factors such\ud
as age, gender and background that can influence our view of taxation. If that is true then Buchanan's (1994) work must be interpreted as four alternative perceptions of taxation; that is taxation does not have a single ontology.\ud
Based upon primary and secondary research this thesis clearly identifies the factors that can influence our view, perception, of taxation. Contrary to the conclusions of Auderbach (1999) this research considers a matrix of factors\ud
rather than adopting Auderbach's view that tax policy is endogenous and should not try to explain taxes from a wide range of factors. This matrix of factors is concluded in the Tax Perception Push-Pull Model which identifies a\ud
range of influences and in categorising the factors it identifies the relative strength or importance of the factors. The model concept is tested against the tax changes in,traduced in the UK Budget statement of 2008 and shows there is a balance of push and pull factors, concluding that the population's overall view of taxation should not change