Are taxpayers’ charters ‘seducers’ or ‘protectors’ of public interest? Australia’s experience
This paper uses Australian data from two national random surveys to show that citizens’ ratings of their tax authority’s performance on adhering to the principles of a Taxpayers’ Charter provide useful information for assessing the level of resistance-cooperation that the Tax Office is generating in the community through its administration of the tax system. As predicted, the ratings that people gave were affected by factors outside the narrow understanding of service delivery. This paper...[Show more]
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