NEW YORK (CNN/Money) – Apparently, Rachel's mother on "Friends" was wrong when she told her daughter, "Once a cheater, always a cheater."

Some of us who used to think tax cheating was okay have changed our tune.

When asked, "How much, if any, do you think is an acceptable amount to cheat on your income taxes?" 86 percent of respondents to the 2004 Tax Compliance Survey by the IRS Oversight Board answered "Not at all."

That's up from 81 percent in 2003.

And those who thought "a little here and there" was acceptable declined to 8 percent from 12 percent a year earlier.

Of course, you're always going to have your renegades. The number of respondents who answered "as much as possible" only declined a bit -- to 4 percent from 5 percent in 2003.

Those renegades might want to watch their backs, or at least not brag about their cheatin' ways at their neighbor's cocktail party, lest they be turned in.

Seventy-three percent of respondents said they "completely agree" that it's every American's duty to pay their fair share of taxes. That's up from 68 percent in the last survey.

Meanwhile, 62 percent said they "completely agree" that everyone who cheats on their taxes should be held accountable – up from 60 percent last year. And 53 percent agree that it's everyone's personal responsibility to report anyone who cheats. That's up from 48 percent last year.

Corporate executives might want to stay mum about any illicit tax shelters or loopholes their companies are using. Eighty-five percent of respondents said they think it's very important for the IRS to ensure corporations are reporting and paying their taxes honestly.

Last year, nearly 294,000 people called the IRS's tax fraud hotline (1-800-829-0433). But, said an IRS spokesman, "We don't get a real high percentage of good leads from those calls." The reason? The information callers have is incomplete or their motive is revenge, something the spokesman said IRS investigators pick up on pretty quickly.

When asked how much influence various factors have on whether they report and pay their taxes honestly, 79 percent of respondents cited personal integrity as exerting a great deal of influence.

Thirty-seven percent cited third-party reporting of income (e.g., wages, interest and dividends) as exerting a great deal of influence, while 35 percent identified their fear of audits. Twenty percent cited the belief that their neighbors were Honest-Abe filers.

Members of the IRS Oversight Board, which created the Taxpayer Compliance Study, are appointed by the president. Among other things, they evaluate the IRS' progress in improving its service; and they review and approve the IRS' strategic plans, budget requests and self-monitoring practices.

Last week, the IRS reported preliminary findings from a study that showed a gap of nearly $300 billion between what individual income taxpayers owed in 2001 and what they paid the IRS.

About 80 percent of that gap is the result of individual taxpayers underreporting their income. But the income they underreport is mostly from business activities, rather than wages and investments.

For CNN/Money's complete tax coverage, click here.