Primary Outcomes (end points)
We will use the following outcome measures in our analysis:
1. Continuous:
- The duration of the case cycle
- The typical duration of the case cycle reported by the auditor (based on survey data, see Appendix F of the analysis plan)
- The duration until the current business activity statement (BAS) is lodged
- The amount owed by the taxpayer at the start of the case
- The amount collected during the audit
- The amount owed by the taxpayer after the case is closed (updates daily with general interest charge)
- The debt estimate raised by ATO during the audit
2. Binary:
- A variable indicating whether an activity statement has been lodged by the taxpayer during the audit
- A variable indicating the status of the BAS after the case is closed
- A variable indicating whether an arrangement has been made with the taxpayer during the audit
- A variable indicating whether the ATO lodged an overdue default assessment
3. Ordered:
- The payment conversations with my clients are easy to establish and maintain (based on survey data, see Appendix F of the analysis plan)
- The payment conversation procedures (e.g. letters sent to clients, telephone scripts, field audit guidelines) are easy for me to understand and implement (based on survey data, see Appendix F of the analysis plan)
- The payment conversation procedures (e.g. letters sent to clients, telephone scripts, field audit guidelines) are helpful in the process of obtaining payment of outstanding liabilities (based on survey data, see Appendix F of the analysis plan)
- Audit cases are referred to the Debt Business Line at an appropriate point in time, so that the chances of obtaining outstanding liabilities are maximised (based on survey data, see Appendix F of the analysis plan)
- It is easy to negotiate payment arrangements for outstanding liabilities (based on survey data, see Appendix F of the analysis plan)
- I encounter clients who are willing to pay outstanding liabilities (based on survey data, see Appendix F of the analysis plan)
- I feel rushed to finish audit cases in order to meet recommended time limits (based on survey data, see Appendix F plan)
- Negotiating payment arrangements with clients is stressful (based on survey data, see Appendix F of the analysis plan)
- I am given sufficient autonomy to make arrangements that will likely result in the payment of outstanding liabilities (based on survey data, see Appendix F of the analysis plan)
4. Survival data:
- The number of days until the current business activity statement (BAS) is lodged