Skip navigation
Skip navigation

The challenge of institutional integrity in responsive regulation: field inspections by the Australian Taxation Office

Waller, Vivienne

Description

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. This article demonstrates some of the challenges that come with introducing responsive regulation into a bureaucracy such as the ATO. Selznick's ideas of institutional integrity provide a conceptual framework that allows the regulatory agency engaged in responsive regulation to emphasize voluntary compliance and the building...[Show more]

CollectionsANU Research Publications
Date published: 2007
Type: Journal article
URI: http://hdl.handle.net/1885/31298
Source: Law and Policy
DOI: 10.1111/j.1467-9930.2007.00246.x

Download

File Description SizeFormat Image
01_Waller_The_challenge_of_institutional_2007.pdf1.41 MBAdobe PDF    Request a copy


Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  12 November 2018/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator