The challenge of institutional integrity in responsive regulation: field inspections by the Australian Taxation Office
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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]
dc.contributor.author | Waller, Vivienne | |
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dc.date.accessioned | 2015-12-08T22:18:20Z | |
dc.identifier.issn | 0265-8240 | |
dc.identifier.uri | http://hdl.handle.net/1885/31298 | |
dc.description.abstract | 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 of positive relationships with the regulatee, while simultaneously ensuring that non-compliance is both detected and dealt with. Using evidence from a qualitative study of ATO "walk-ins" with used car dealers, the article demonstrates the unintended consequences that can occur without institutional integrity both at the level of design and at the level of everyday ATO field-officer practices. | |
dc.publisher | Blackwell Publishing Ltd | |
dc.source | Law and Policy | |
dc.title | The challenge of institutional integrity in responsive regulation: field inspections by the Australian Taxation Office | |
dc.type | Journal article | |
local.description.notes | Imported from ARIES | |
local.identifier.citationvolume | 29 | |
dc.date.issued | 2007 | |
local.identifier.absfor | 180119 - Law and Society | |
local.identifier.ariespublication | u9312240xPUB81 | |
local.type.status | Published Version | |
local.contributor.affiliation | Waller, Vivienne, College of Asia and the Pacific, ANU | |
local.description.embargo | 2037-12-31 | |
local.bibliographicCitation.issue | 1 | |
local.bibliographicCitation.startpage | 67 | |
local.bibliographicCitation.lastpage | 83 | |
local.identifier.doi | 10.1111/j.1467-9930.2007.00246.x | |
dc.date.updated | 2015-12-08T08:15:28Z | |
local.identifier.scopusID | 2-s2.0-33846334506 | |
Collections | ANU Research Publications |
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