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Championing the compliance model: From common sense to common action?

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dc.contributor.authorHobson, Kerstyen_AU
dc.contributor.authorAustralian National University. Centre for Tax System Integrityen_AU
dc.contributor.authorAustralian Taxation Officeen_AU
dc.contributor.editoren_AU
dc.date.accessioned2003-12-15en_US
dc.date.accessioned2004-05-19T15:33:23Zen_US
dc.date.accessioned2011-01-05T08:48:13Z
dc.date.available2004-05-19T15:33:23Zen_US
dc.date.available2011-01-05T08:48:13Z
dc.date.created2001en_AU
dc.date.updated2015-12-11T09:08:50Z
dc.description.abstractThe Compliance Model was introduced into the Australian Tax Office (Tax Office) as both a procedural and product-outcome innovation, where it has been met with varying degrees of acceptance and criticism. This paper analyses interviews with 22 Compliance Model ‘champions’, to examine what the Compliance Model meant to them and how they put it into practice. It shows how champions believed the Compliance Model was ‘common sense’. It represented and brought together various trains of thought and ideas they already had about how they wanted to work. Champions were able to put these thoughts into action, as the Model legitimised their beliefs and gave them a new language – or ‘discursive space’ – in which they could try and do things differently. Working from ‘within’ the Model, it became a new way of thinking. They were able to see the positive effects of using the Compliance Model and became committed to using it as a tool for encouraging sound working practices and greater taxation compliance. This suggests that the Compliance Model could be taken forward in the Tax Office by putting into action small, day-to-day, behavioural changes that exemplify the conceptual foundations of the Model, without having to change staff ‘values’ or ‘culture’. By bringing the Compliance Model gradually to life, Tax Office staff could experience first-hand the positive effects of the Model, which, for the champions at least, was the strongest factor in committing them to its validity as a worthwhile form of practice.en_AU
dc.format.extent43 pagesen_AU
dc.format.mimetypeapplication/pdfen_AU
dc.identifier.isbn0 642 76827 7en_AU
dc.identifier.issn1444-8211en_AU
dc.identifier.urihttp://hdl.handle.net/1885/41392
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. 28en_AU
dc.rightsCentre for Tax System Integrity, Research School of Social Sciences, Australian National Universityen_AU
dc.rightsCommonwealth of Australiaen_AU
dc.subjectCompliance Modelen_AU
dc.subjectAustralian Tax Officeen_AU
dc.subjectproduct-outcomeen_AU
dc.subjecttaxation complianceen_AU
dc.subjectbehavioural changesen_AU
dc.subjectwork cultureen_AU
dc.subjectTax Office staffen_AU
dc.subject.ddc336.200994en_AU
dc.subject.lcshTaxation - Australia.en_AU
dc.titleChampioning the compliance model: From common sense to common action?en_AU
dc.typeWorking/Technical Paperen_AU
dcterms.accessRightsOpen Accessen_AU
local.bibliographicCitation.placeofpublicationCanberra, ACTen_AU
local.contributor.affiliationCTSI, RSSSen_AU
local.contributor.affiliationANUen_AU
local.contributor.authoremailregnet@anu.edu.auen_AU
local.contributor.authoruidHobson, Kersty, u4026439en_AU
local.description.refereednoen_AU
local.identifier.absfor160509 - Public Administration
local.identifier.ariespublicationMigratedxPub4723
local.identifier.eprintid2310en_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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