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
|Title of host publication||Tax Laws - Global Perspectives|
|Place of Publication||New Delhi, India|
|Number of pages||45|
|Publication status||Published - 2008|
|Name||eJournal of Tax Research|
|Publisher||University of New South Wales|
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). Amicus.