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Tax Office prosecututions: Firm and Fair Regulatory Enforcement?

Australian National University. Regulatory Institutions Network; Roche, Declan


In recent years, the Australian Taxation Office has gone to some pains to present itself as a responsive, cooperative, almost friendly, bureaucracy. At the same time, however, the Tax Office has also publicized its ongoing efforts to get tougher on those citizens who evade tax. The combined effect of these campaigns is to send the message that while the Tax Office prefers to interact with taxpayers in a cooperative, and non-coercive way, it is also ready and willing to take tougher action...[Show more]

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


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