The Citizen's Charter: How such initiatives might be more effective
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James, Simon
Murphy, Kristina
Reinhart, Monika
Australian National University. Centre for Tax System Integrity
Australian Taxation Office
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Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
Australian Taxation Office
Australian Taxation Office
Abstract
In Public Policy and Administration Taylor (1999) concluded that the charter system was
inadequate to safeguard consumers’ and citizens’ interests and that they would have to
have a greater input to ensure success. Following its introduction in 1991, the Charter
initiative certainly made an impact and by 1997 there were 40 main charters and perhaps
10 000 local ones. However since then the original Citizen’s Charter has, in the words of
one commentator, ‘perished, or at least atrophied’ Drewry (2002, p. 12). There is little
doubt that it could have been more effective. For example, tax charters seem to have had
more success – indeed the UK Taxpayers’ Charter pre-dates the Citizen’s Charter, having
been introduced in 1986. This paper therefore reviews the Charter initiative in the light of
the development of tax charters and describes a particularly successful one – the Australian
Taxpayers’ Charter – that continues to provide a clear focus on twelve basic principles of
tax administration. An important factor in the Australian success appears to be the more
strategic approach taken with respect to the implementation, monitoring and development
of its Taxpayers’ Charter. The paper also presents relevant results of two surveys
(N = 2040 and 2374) on the extent to which Australian voters consider the Australian Tax
Office adheres to the principles outlined in the Charter. The evidence is consistent with
Taylor’s (1999) views and concludes that initiatives such as the Citizen’s Charter would
benefit from more strategic or systematic preparation that incorporates the views and
expertise of a wide range of stakeholders before being introduced and for the initiative to
become an integral part of the approach to standards of service thereafter.
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