Dodgy taxpayers will be made to pay for up to $2 billion in personal income tax cuts scored by workers in Tuesday's budget.

From July, the Australian Tax Office will receive a $260 million funding boost to pursue taxpayers who over-claim on cars, uniforms, internet and other work-related expenses as part of a double-hit that will also see it empowered to reclaim unpaid tax debts.

More than $130 million of that funding will go towards speeding up the work of the ATO's debt-collectors, enabling them to fund more prosecutions of "those taxpayers gaining an unfair financial advantage over those who pay their fair share", according to the budget papers released by Treasurer Scott Morrison.

The measures, led by Financial Services and Revenue Minister Kelly O'Dwyer, also warned tax agents of unscrupulous taxpayers will be targeted by the tax office.