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Short-term experience with responsive regulation in the Australian Taxation Office

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dc.contributor.authorJob, Jennyen_AU
dc.contributor.authorHonaker, Daviden_AU
dc.contributor.authorAustralian National University. Centre for Tax System Integrityen_AU
dc.contributor.authorAustralian Taxation Officeen_AU
dc.contributor.editorBraithwaite, Valerieen_AU
dc.coverage.spatialAustralia
dc.date.accessioned2003-12-15en_US
dc.date.accessioned2004-05-19T15:33:26Zen_US
dc.date.accessioned2011-01-05T08:48:13Z
dc.date.available2004-05-19T15:33:26Zen_US
dc.date.available2011-01-05T08:48:13Z
dc.date.created2002en_AU
dc.date.updated2015-12-11T09:06:22Z
dc.description.abstractThis paper reports on the perceptions and early experience of staff in the Australian Taxation Office (Tax Office) with responsive regulation. The Tax Office adapted responsive regulation to take the form of the Australian Taxation Office Compliance Model (ATO Compliance Model), which was introduced into the Tax Office in early 1998. Between December 1998 and July 1999, interviews were conducted with operative staff in Tax Office branch offices to determine the extent of staff acceptance and use of the ATO Compliance Model. These interviews examined perceptions of legitimacy of responsive regulation, and barriers to its adoption. Most of those interviewed thought the Compliance Model ‘made sense’. Generally, interviewees saw the Model as legitimate because it encouraged creativity, increased job satisfaction, improved staff communication, and raised awareness of the needs of taxpayers. There were both organisational and individual barriers, which resulted in some resistance to the ATO Compliance Model. However, resistance was more than balanced by enthusiasm. Overall, the changes required within the organisation to adopt responsive regulation were cultural, organisational and personal. Operative staff recognised the need for these changes, looked for intrinsic reward and were keen to acquire the skills needed to regulate responsively. This paper should be read in conjunction with Centre for Tax System Integrity Working Paper No. 28, which reports on interviews with senior Tax Office staff who championed the implementation of the ATO Compliance Model.en_AU
dc.format.extent33 pagesen_AU
dc.format.mimetypeapplication/pdfen_AU
dc.identifier.isbn0 642 76829 3en_AU
dc.identifier.issn1444-8211en_AU
dc.identifier.urihttp://hdl.handle.net/1885/41393
dc.language.isoen_AUen_AU
dc.provenancePermission received from RegNet to add their publications to Open Research - ERMS2457502en_AU
dc.publisherCentre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National Universityen_AU
dc.publisherAustralian Taxation Officeen_AU
dc.relation.ispartofseriesWorking paper (Centre for Tax System Integrity) ; no. 30en_AU
dc.rightsCentre for Tax System Integrity, Research School of Social Sciences, Australian National Universityen_AU
dc.rightsCommonwealth of Australiaen_AU
dc.subjectAustralian Taxation Officeen_AU
dc.subjectATOen_AU
dc.subjectATO Compliance Modelen_AU
dc.subjectstaff acceptanceen_AU
dc.subjectbarriersen_AU
dc.subjectresponsive regulationen_AU
dc.subject.ddc336.200994en_AU
dc.subject.lcshTaxation - Australia.en_AU
dc.titleShort-term experience with responsive regulation in the Australian Taxation Officeen_AU
dc.typeWorking/Technical Paperen_AU
dcterms.accessRightsOpen Accessen_AU
local.bibliographicCitation.placeofpublicationCanberra, Australiaen_AU
local.contributor.affiliationCTSI, RSSSen_AU
local.contributor.affiliationANUen_AU
local.contributor.authoremailregnet@anu.edu.auen_AU
local.contributor.authoruidJob, Jennifer Ann, u3008202en_AU
local.description.refereednoen_AU
local.identifier.absfor180119 - Law and Society
local.identifier.ariespublicationMigratedxPub4657
local.identifier.eprintid2316en_US
local.identifier.uidSubmittedByu1027010en_AU
local.publisher.urlhttp://regnet.anu.edu.au/en_AU
local.rights.ispublishedyesen_US
local.type.statusPublished Versionen_AU

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