Australian Society of Certified Practicing Accountants 246 Australian Standard

Australian society of certified practicing

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Australian Society of Certified Practicing Accountants 246 Australian Standard 4360 182 Australian Tax System: Fair or Not Survey 96 Ayres, I. 113, 184, 198, 229 Bahl, R. 190 Bajada, C. 93, 94 Baldry, J.C. 71, 190 Bandura, A. 17 bankruptcy 232–3 Bardach, E. 4, 5, 16, 113, 160 Barret-Howard, E. 46 Baumeister, R.F. 21 Beck, P.J. 71, 72 Beck, W. 60 Becker, L.A. 44, 49 behaviour, changing 150, 151, 153–4 Berscheid, E. 45, 48, 50 Bersoff, D.M. 18 best practice 278 workshops 184, 252–3 Billig, M. 139 Biner, P.M. 88 BISEP 163, 182 Black, J. 116, 120 Blumenthal, E. 45 Blumenthal, M. 71, 79 Boeckmann, R.J. 46, 77 Bogardus, E.S. 18 Bordignon, M. 41 Boucher, T. 148, 248 Bouwen, R. 131, 132, 151 Bradley, C.F. 44, 52 Braithwaite, J. 8, 9, 21, 35, 59, 177–202, 205–28, 245–68 enforcement 2, 104, 163 motivational postures 3, 16, 17, 23, 35, 78, 80, 96 risk management 184, 279 trust 102, 184, 185 Braithwaite, V. 1–11, 15–39, 57, 93–108, 185, 269–87 Community Hopes, Fears and Actions Survey 19, 25, 61, 96, 147, 180, 280 motivational postures 3, 21, 16, 17, 23, 18, 80, 96 Brehm, J.W. 88 Brehm, S.S. 88 Brewer, M.B. 43 Brickman, P. 46–7, 48 Bromiley, O. 183 Brooks, N. 269 Brown, R. 183 Bruins, J. 76, 87 Buehler, R. 18 building and construction industry 162–3 Burgoyne, C. 43 Burke, P.J. 21 Burningham, K. 134 Bursik, R.J. 41 business, large 177–202 business owners and the ATO 169–73 Business Review Weekly 250, 258 Byng, K. 21, 25, 59 Calderwood, G. 50 Calhoun, C. 13 271 Calvin, L.D. 50 Calvin, William 183 Canadian Audit Protocols 195, 255 capacity, organisational 10, 159, 161–4, 168, 174 capital loss 208, 217, 218, 223, 225
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Index 291 capitulation 3, 18, 22, 29, 78, 97, 229 capture 188 Carnes, G.A. 3 57 Carroll, A. 59, 131, 138, 148, 151, 159–76 Carver, C.S. 17 Case Management Reports and Analysis system (CaMRA) 173–4 cash economy 7, 93–108, 159, 229, 250, 279, 281 compliance pyramid 2, 178 participants in 27–8, 96–7, 98–9, 105–6 Cash Economy Building and Construction Project 8, 159–76 Cash Economy Compliance Model 2 Cash Economy Task Force 2, 160, 164, 177, 229 Centre for Tax System Integrity 6, 10, 19, 135, 136 change acceptance of 32, 148, 152, 173 approaches to 132–5 environmental 150 organisational 131–2 resistance to 118, 120–1, 149 Chen, D.L. 19 Christensen, A. 45, 71 Christian, C. 71, 79 circle, virtuous 189, 190 Citibank 263 civic virtue, appeal to 73–5, 76, 87, 89, 93 Clark, J. 145 Clarke, S. 153 Clayton Utz 233 Clelland, D. 113 Clotfelter, C.T. 190 cluster analysis 211 code of conduct 149, 272, 273, 278 Code of Conduct, Public Service 138 Coglianese, C.13 278 Cohen, L.E. 215 Cohen, M.J. 150 Coleman, C. 17, 275 Collins, J.H. 25 Colville, I. 15 command and control regulation 1, 4, 111, 113, 115, 163, 269 Commissioner for Taxation 164, 232, 240, 250, 258, 264 commitment 18, 22, 29, 33, 78, 97 and the cash economy 100, 105, 106 common sense 137–8, 145–6 Commonwealth Ombudsman 29 communication between the ATO and taxpayers 54–5, 102, 252, 253–5, 267, 273, 276–7 and the Compliance Model 117, 123, 139 in the ATO 118, 120, 126, 153 Community Hopes, Fears and Actions Survey 19, 21, 25, 79, 96 community partnerships 177, 188–90, 267 Companies Act 1985 234 company tax 179, 280, 259 Compliance Model, ATO 4, 88, 114, 177, 199, 229, 233, 267 academic origins of 125, 132, 165 acceptance of 7, 124–5, 127 adoption of 2, 141, 272–3 barriers to implementation 118–25, 148–53 and the building and construction industry 159–76 championing 131–57 community partnerships 188–90 escalating enforcement options 113, 177, 194–9, 267 flexibility 190–4 implementation of 5, 6, 118–25, 160–1, 162, 165–6, 173 internalisation of 143, 146 intuitiveness of 137, 145 and large business 177–202
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292 Taxing Democracy legitimacy of 116 objectives of 171, 172 perceptions of among ATO staff 114, 117, 119, 121, 123, 138–41, 153 support for 165, 167–8, 173 thinking about and thinking with
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  • Fall '16
  • tax authority, Australian Taxation Office, Tax Office, Compliance Model

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