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Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?

Author

Listed:
  • Boll Karen

    (Associate Professor, PhD, Department of Organization, Copenhagen Business School)

  • Tell Michael

    (Associate Professor, PhD, Law Department, Copenhagen Business School)

Abstract

This article discusses proactive public disclosure of taxpayer information and how this may form a new strategy for securing tax compliance by tax administrators. It reports a case study from the Danish Customs and Tax Administration in which consumers of services-over a short period of time-were informed about businesses’ lack of value-added tax (VAT) registration. Our approach to the case is twofold: First, the article lays out a legal analysis of the disclosure practice, and second, the article presents an organizational analysis of why the practice was initiated. The analyses show that using proactive public disclosure is compatible with the Duty of Confidentiality, but incompatible with Good Public Governance. Furthermore, the analyses show that there are a number of strong organizational rationales for using proactive public disclosure, despite its apparent incompatibility with Good Public Governance. The article is innovative in that it combines a legal and organizational approach to analyse a new regulatory strategy within tax administration.

Suggested Citation

  • Boll Karen & Tell Michael, 2015. "Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?," Nordic Tax Journal, Sciendo, vol. 2015(2), pages 36-46, December.
    • Handle: RePEc:vrs:notajo:v:2015:y:2015:i:2:p:36-46:n:5
    DOI: 10.1515/ntaxj-2015-0009
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    References listed on IDEAS

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    1. Boll, Karen, 2014. "Mapping tax compliance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 293-303.
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