that carries tales from the field tax authorities can develop a range of plans

That carries tales from the field tax authorities can

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that carries tales from the field, tax authorities can develop a range of plans of an administrative and legal nature for improving compliance. From a review of compliance management plans, senior managers can choose a preferred sub-set that will improve compliance outcomes and build tax system integrity. To choose
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Tax System Integrity and Compliance 285 poorly (the top-down process) or to have poor options from which to choose (the bottom-up process) risks long-term damage. Failure to administer the tax system in a way that demonstrates basic respect for the democratic principles of participation and accountability is a dangerous game. A tax authority that de-legitimizes itself in the eyes of citizens limits its effectiveness and short-changes citizens in terms of what they can expect from democracy. Notes 1 An earlier version of this paper was presented at the ‘Compliance Workshop: What Does it Mean to Comply?’, organised by the Regulatory Institutions Network, 17 June 2002, Australian National University. My thanks to Barbara Nunn for broadening my perspective on integrity, and to my colleagues, Clifford Shearing, John Braithwaite and Greg Rawlings, for their insightful and constructive criticisms. 2 A distinction is drawn between the community’s perspective, within a context where consultation is genuine and inclusive, and the community’s reaction, within a context where a change is imposed. Community reaction provides a distorted view of the community perspective because resentment at being excluded from the decision-making process can be mixed with genuine deliberation about the substantive issue. 3 The importance placed on giving frank and fearless advice is reflected in the public service code of conduct (see Australian Public Service Commission, 2000). 4 Integrity can also pull individuals in different directions internally (see Calhoun (1995) and Dobel (1999) for discussions of why integrity is not necessarily at odds with ambivalence, inconsistent actions over time, or value conflicts). 5 The Community Hopes, Fears and Actions Survey revealed much less community confidence in the Tax Office’s capacity to respond effectively to taxpaying defiance from high wealth individuals and large corporates than to ordinary taxpayers and small business (Braithwaite et al., 2001). References Australian Public Service Commission (2000), Australian Public Service Values , . Australian Taxation Office (1997), Taxpayers’ Charter , Australian Taxation Office, Canberra. _____ (2000a), Strategic Statement 2000-2003 , Australian Taxation Office, Canberra. _____ (2000b), Cooperative Compliance: Working with Large Business in the New Tax System , Australian Taxation Office, Canberra. _____ (2002), Taxation Statistics 1999-2000 , Commonwealth of Australia, Canberra. Braithwaite, J. (2002), ‘Rules and Principles: A Theory of Legal Certainty’, Australian Journal of Legal Philosophy , vol. 27, pp. 47-82.
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  • Fall '16
  • tax authority, Australian Taxation Office, Tax Office, Compliance Model

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