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Moving towards a more effective model of regulatory enforcement in the Australian Taxation Office

CollectionsANU Centre for Tax System Integrity (CTSI)
Title: Moving towards a more effective model of regulatory enforcement in the Australian Taxation Office
Author(s): Murphy, Kristina
Australian National University. Centre for Tax System Integrity
Australian Taxation Office
Publisher: Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
Australian Taxation Office
Series/Report no.: Working paper (Centre for Tax System Integrity) ; no. 45
In 1998 the Australian Taxation Office (Tax Office) introduced a new regulatory model into the organisation to improve their long-term compliance enforcement strategies. Many tax authorities around the world have expressed interest in the ATO Compliance Model and some (for example, UK, New Zealand) have since introduced similar models into their organisations. The ATO Compliance Model was designed using the concept of responsive regulation—a concept developed by scholars working in other fields of regulation. This paper aims to provide the reader with a background to understanding the theoretical concepts underlying the Model, and also discusses how and why the Tax Office came to develop the model. Using interview data collected from senior Tax Office executives, this paper will also present some success stories the Tax Office has had with the Model in changing taxpayer attitudes and behaviours.
ISBN: 0 642 76856 0
ISSN: 1444-8211


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