Championing the compliance model: from common sense to common action?
The Compliance Model was introduced into the Australian Tax Office (Tax Office) as both a procedural and product-outcome innovation, where it has been met with varying degrees of acceptance and criticism. This paper analyses interviews with 22 Compliance Model ‘champions’, to examine what the Compliance Model meant to them and how they put it into practice. It shows how champions believed the Compliance Model was ‘common sense’. It represented and brought together various trains of thought and...[Show more]
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