Search Swinburne Research Bank
Home List of Titles The challenge of institutional integrity in responsive regulation: field inspections by the Australian Taxation Office
Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.3/37374
- The challenge of institutional integrity in responsive regulation: field inspections by the Australian Taxation Office
- Waller, Vivienne
- Based on responsive regulation, the Australian Taxation Office (ATO) Compliance Model was developed as a way of dealing with the complexities of the Australian tax system. This article demonstrates some of the challenges that come with introducing responsive regulation into a bureaucracy such as the ATO. Selznick's ideas of institutional integrity provide a conceptual framework that allows the regulatory agency engaged in responsive regulation to emphasize voluntary compliance and the building of positive relationships with the regulatee, while simultaneously ensuring that non-compliance is both detected and dealt with. Using evidence from a qualitative study of ATO 'walk-ins' with used car dealers, the article demonstrates the unintended consequences that can occur without institutional integrity both at the level of design and at the level of everyday ATO field-officer practices.
- Publication type
- Journal article
- Law and Policy, Vol. 29, no. 1 (Jan 2007), pp. 67-83
- Publication year
- ATO; Australia; Australian Taxation Office; Australian Taxation Office Compliance Model; Taxation systems
- Wiley-Blackwell Publishing
- Publisher URL
- Copyright © 2008 Journal Compilation. Baldy Center for Law and Social Policy.
- Peer reviewed