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Culture Change in Three Taxation Administrations: From Command-and-Control to Responsive Regulation

Job, Jennifer Ann; Stout, Andrew; Smith, Rachael

Description

Law and policy is one thing, but their implementation and administration is affected by organizational cultures. Meidinger has argued that knowledge of regulatory and organizational cultures assists understanding of how law and policy work in practice. This article examines three revenue administrations that are moving from a command-and-control style of regulation to a more persuasive and responsive style of regulation. The central argument is that there is a determining step in the process of...[Show more]

CollectionsANU Research Publications
Date published: 2007
Type: Journal article
URI: http://hdl.handle.net/1885/30973
Source: Law and Policy
DOI: 10.1111/j.1467-9930.2007.00247.x

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