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The One that Got Away: Detecting Non-compliance in order to Ensure Voluntary Compliance

Australian National University. Regulatory Institutions Network; Waller, Vivienne


Based on responsive regulation, the Australian Taxation Office (ATO) compliance model was developed as a way of dealing with the complexities of the Australian tax system. The title of this article ‘The one that got away’ refers both to the job of ATO field officers, to catch the non-compliant taxpayer who eludes the system, and to the main argument of this paper, that the issue of detecting non-compliance has slipped away from the discourse of responsive regulation, and in particular, the...[Show more]

CollectionsANU School of Regulation and Global Governance (RegNet)
Type: Working/Technical Paper
Access Rights: Open Access


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