The Resource Exploring innovations in tax administration : a Foucauldian perspective on the history of the Australian Taxation Office's compliance model

Exploring innovations in tax administration : a Foucauldian perspective on the history of the Australian Taxation Office's compliance model

Label
Exploring innovations in tax administration : a Foucauldian perspective on the history of the Australian Taxation Office's compliance model
Title
Exploring innovations in tax administration : a Foucauldian perspective on the history of the Australian Taxation Office's compliance model
Creator
Subject
Language
eng
Summary
At the turn of the century, the Australian Taxation Office (ATO) adopted the cooperative compliance model (CCM). This was regarded as a paradigm shift in tax administration and therefore a historically significant event. This article reconsiders those themes in the light the theoretical work of Michel Foucault and further sources. Such an analysis focuses attention on the ATO's realization that a more strategic use of its power could achieve greater long-term compliance, and that the observation of taxpayers alone can improve compliance. These conclusions have implications regarding the use of probability of detection, risk assessment and data gathering procedures to improve compliance. Also discussed are implications for serious noncompliance
Citation source
In: eJournal of Tax Research. - Sydney. - Vol. 12 (2014),
http://library.link/vocab/creatorName
Whait, R.B
Language note
English
http://library.link/vocab/subjectName
  • tax authorities
  • tax compliance
  • history of taxation
Label
Exploring innovations in tax administration : a Foucauldian perspective on the history of the Australian Taxation Office's compliance model
Instantiates
Publication
Label
Exploring innovations in tax administration : a Foucauldian perspective on the history of the Australian Taxation Office's compliance model
Publication

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