Responsive Regulation and the Uncertainty of Tax Law - Time to Reconsider the Commissioner's Model of Cooperative Compliance

Mark Burton

Taxation from ATAX, University of New South Wales

Abstract: 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.

Keywords: cooperative compliance model; responsive regulation; tax administration; tax compliance (search for similar items in EconPapers)
Pages: 35 pages
Date: 2007-07-05
New Economics Papers: this item is included in nep-pbe and nep-reg
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