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The theoretical base for the ATO compliance model

CollectionsANU Centre for Tax System Integrity (CTSI)
Title: The theoretical base for the ATO compliance model
Author(s): Braithwaite, Valerie
Job, Jennifer
Publisher: Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
Australian Taxation Office
Series/Report no.: Research Note (Centre for Tax System Integrity, Australian National University); no. 5
The ATO Compliance Model was developed by the Cash Economy Task Force between 1996 and 1998 (Commonwealth of Australia, 1998a). The model drew on two theoretical frameworks from regulation – responsive regulation (Ayres and Braithwaite, 1992; Braithwaite, 2002 based on fieldwork described in Braithwaite, 1985; Grabosky and Braithwaite, 1986) and motivational posturing (Braithwaite, Braithwaite, Gibson, and Makkai, 1994; Braithwaite, 1995). Both theoretical frameworks are grounded in data from surveys, observations and interviews relating to regulators and regulatees in action. These data, collected in different settings, were interpreted against a background of social science theory, most notably reactance theory (Brehm and Brehm, 1981), procedural justice theory (Tyler, 1990, 1997), self-categorisation theory (Turner, 1987), defiance theory (Sherman, 1993) and reintegrative shaming theory (Braithwaite, 1989; Ahmed, Harris, Braithwaite and Braithwaite, 2001). Ideas and data were then pulled together to develop the theoretical frameworks described in more detail below.


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