Responsive Regulation and the Uncertainty of Tax Law - Time to Reconsider the Commissioner's Model of Cooperative Compliance
Over 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.
|Date of creation:||05 Jul 2007|
|Date of revision:|
|Contact details of provider:|| Postal: |
Phone: +61 (0) 2 9385 9333
Fax: +61 (0) 2 9385 9380
Web page: http://www.atax.unsw.edu.au
More information through EDIRC
|Order Information:||Web: http://www.atax.unsw.edu.au/research|
When requesting a correction, please mention this item's handle: RePEc:nsw:discus:514. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Research Assistant)The email address of this maintainer does not seem to be valid anymore. Please ask Research Assistant to update the entry or send us the correct address
If references are entirely missing, you can add them using this form.