Responsive Regulation and the Uncertainty of Tax Law - Time to Reconsider the Commissioner's Model of Cooperative Compliance
AbstractOver the last decade the Australian Taxation Office has adapted the model of ‘responsive regulation’ in developing its cooperative compliance model. This model seeks to promote voluntary compliance with Australia’s taxation laws by tailoring the administrative treatment of taxpayers in accordance with the individual taxpayer’s tax compliance posture. The fulcrum of this model of tax administration is the proposition that taxation law is determinate, such that ‘complying’ and ‘non-complying’ taxpayers may be segregated and treated accordingly. This paper argues that this dichotomous model is problematic in at least some tax contexts, and considers the implications of legal indeterminacy for the cooperative compliance model.
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Bibliographic InfoPaper provided by ATAX, University of New South Wales in its series Taxation with number eJournal of Tax Research Vol 5 No. 1.
Length: 35 pages
Date of creation: 05 Jul 2007
Date of revision:
This paper has been announced in the following NEP Reports:
- NEP-ALL-2007-07-13 (All new papers)
- NEP-PBE-2007-07-13 (Public Economics)
- NEP-REG-2007-07-13 (Regulation)
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