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Constructing Compliance: Game Playing,Tax Law, and the Regulatory State

Picciotto, Sol

Description

This article proposes a rethinking of approaches to compliance, extending perspectives that view regulation as an interactive or reflexive process mediated by sociolinguistic practices. These suggest that the meaning of rules is not fixed ex ante, but may emerge and change through such interactions, which therefore actually help to construct what it means to comply. The analysis supports proposals to base tax law on purposive general principles combined with detailed rules. However, it suggests...[Show more]

CollectionsANU Research Publications
Date published: 2007
Type: Journal article
URI: http://hdl.handle.net/1885/30862
Source: Law and Policy
DOI: 10.1111/j.1467-9930.2007.00243.x

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