Roscommon has the highest rate in the country of failing to make income tax returns.
The finding is based on "Taxing Matters", a detailed analysis by the RTÉ Investigations Unit of data from the Revenue Commissioners.
Kilkenny was found to have been the most tax compliant.
Roscommon recorded 430 offences in the period between 2002 and 2014, the equivalent of 671 cases per 100,000 of population.
The findings are part of a special report by the RTÉ Investigations Unit on the more than 11,000 people convicted of failing to make income tax returns over a 13-year period.
Roscommon had the highest rate of convictions, where the number of cases per 100,000 of population was 671.
That was almost ten times higher than the lowest in Kilkenny, where the rate was just 68 per 100,000.
High rates were recorded across the northwest and midlands, where Longford, Leitrim, Offaly, and Donegal joined Roscommon to make up the top five.
It is important to note that enforcement rates can differ according to county.
The construction sector had more than double the offenders of any other sector and accounted for over a third of all the convictions. Farmers accounted for the biggest number of tax convictions.
They made up 10.4% of the revenue list, followed by company directors (4.7%), builders (3.5%) and building contractors (3.2%).
More than €20m was paid in fines on foot of these tax convictions.
Men accounted for the overwhelming majority of the convictions in the revenue data, with 94.2% of the cases involving males.
Clusters of revenue activity can be spotted throughout the data, where specific counties or industries appear to be targeted in a particular year.
