Towards evidence-based tax administration
Collections | ANU Centre for Tax System Integrity (CTSI) |
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Title: | Towards evidence-based tax administration |
Author(s): | Wenzel, Michael Taylor, Natalie 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. 57 |
Description: | An evidence-based approach is being promoted and adopted in many public service
areas, but tax authorities have so far only sporadically subscribed to it. We, first,
present arguments for an evidence-based approach to tax administration and outline
its main features. Second, studies on the effects of tax-reporting schedules are
considered to illustrate the logic, potential challenges and outcomes of such an
approach. Third, we discuss the main principles of an evidence-based approach, as
well as its practical and political obstacles in the context of taxation. An evidencebased
approach means basing administrative practices and strategies on an
understanding of relevant processes that is obtained from systematic, theory-driven
and cumulative research, using various appropriate methodologies including
experimental and quasi-experimental evaluation designs. However, an evidence-based
approach needs to consider the challenges posed by short-term orientation and riskaverse
defensive postures that result from political agendas, public media scrutiny and
intraorganisational dynamics. |
URI: | http://hdl.handle.net/1885/154910 |
ISBN: | 0 642 76847 1 |
ISSN: | 1444-8211 |
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File | Description | Size | Format | Image |
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57.pdf | 273.22 kB | Adobe PDF |
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