Organisational capacity for responsive regulation
Files
Date
Authors
Shover, Neal
Job, Jenny
Carroll, Anne
Australian National University. Centre for Tax System Integrity
Australian Taxation Office
Journal Title
Journal ISSN
Volume Title
Publisher
Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
Australian Taxation Office
Australian Taxation Office
Abstract
In April 1998, the Australian Taxation Office (Tax Office) adopted a policy of responsive
regulation of tax compliance by small firms in the building and construction industry.
Known as the Australian Taxation Office Compliance Model (ATO Compliance Model),
the new approach is grounded in past research into regulation of business entities. As
seen by its promoters, it promises to improve significantly tax compliance in the cash
economy. Drawing from survey and interview data, we explore the Tax Office’s capacity
for successful implementation of the ATO Compliance Model. Specifically, we examine
the extent to which it had the leadership and staff commitment to implement the policy
successfully. We also explore whether or not project field-level staff saw merit in the
program and eventually came to support it. We conclude by examining whether the
owners of small building and construction firms changed their perspectives on the Tax
Office and tax compliance following introduction of the ATO Compliance Model.
Description
Keywords
Citation
Collections
Source
Type
Working/Technical Paper
Book Title
Entity type
Access Statement
Open Access