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When compliance is not the solution but the problem: from changes in law to changes in attitude

McBarnet, Doreen


The task of the Centre for Tax System Integrity is to extend understanding of how and why cooperation and contestation occur within the tax system. This goal presupposes a clear distinction between cooperation and contestation. In practice, however, this distinction may be open to creative management, demonstrated clearly in the practice of ‘creative compliance’. <p> Taxpayer compliance with tax law may seem to fall, by definition, into the category of cooperation with the tax system. Indeed,...[Show more]

CollectionsANU Research Publications
Date published: 2001
Type: Working/Technical Paper


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