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Responsive Regulation and Taxation: Introduction

Braithwaite, Valerie


The implementation of responsive regulation in taxation means influencing the community's commitment to pay tax through respectful treatment, through attending to resistance and reforming faulty processes, through fairly directed and fully explained disapproval of non-compliant behavior, through preparedness to administer sanctions, and capacity to follow through to escalate regulatory intervention in the face of continuing non-compliance. Responsive regulation and regulatory formalism are...[Show more]

CollectionsANU Research Publications
Date published: 2007
Type: Journal article
Source: Law and Policy
DOI: 10.1111/j.1467-9930.2007.00242.x


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