Responsive regulation in an uncertain legal domain - a critical appraisal of the Tax Commissioner's model of cooperative compliance

Mark Burton

Research output: A Conference proceeding or a Chapter in BookChapter

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
Original languageEnglish
Title of host publicationTax Laws - Global Perspectives
EditorsA Usha
Place of PublicationNew Delhi, India
PublisherAmicus
Pages191-235
Number of pages45
Edition2008
ISBN (Print)81-314-1370-5
Publication statusPublished - 2008

Publication series

NameeJournal of Tax Research
PublisherUniversity of New South Wales
Number1
Volume5
ISSN (Print)1448-2398

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Burton, M. (2008). Responsive regulation in an uncertain legal domain - a critical appraisal of the Tax Commissioner's model of cooperative compliance. In A. Usha (Ed.), Tax Laws - Global Perspectives (2008 ed., pp. 191-235). (eJournal of Tax Research; Vol. 5, No. 1). New Delhi, India: Amicus.