Culture Change in Three Taxation Administrations: From Command-and-Control to Responsive Regulation

18 Pages Posted: 8 Jan 2007

See all articles by Jenny Job

Jenny Job

Australian National University - Regulatory Institutions Network; School of Regulation & Global Governance (RegNet)

Andrew Stout

Government of the Commonwealth of Australia - Australian Tax Office

Rachael Smith

New Zealand Inland Revenue Department

Abstract

Law and policy is one thing, but their implementation and administration is affected by organizational cultures. Meidinger has argued that knowledge of regulatory and organizational cultures assists understanding of how law and policy work in practice. This article examines three revenue administrations that are moving from a command-and-control style of regulation to a more persuasive and responsive style of regulation. The central argument is that there is a determining step in the process of clarification, reconciliation, responsiveness, and design of a tax system. That step is the extent to which organizational culture can be changed to embrace inclusive discussion and creative solutions to the administration of tax law and policy.

Suggested Citation

Job, Jenny and Stout, Andrew and Smith, Rachael, Culture Change in Three Taxation Administrations: From Command-and-Control to Responsive Regulation. Law & Policy, Vol. 29, No. 1, pp. 84-101, January 2007. Available at SSRN: https://ssrn.com/abstract=955580 or http://dx.doi.org/10.1111/j.1467-9930.2007.00247.x

Jenny Job (Contact Author)

Australian National University - Regulatory Institutions Network

Research School of Social Sciences
Canberra ACT 0200
Australia
+61 2 612 53686 (Phone)
+61 2 612 58503 (Fax)

School of Regulation & Global Governance (RegNet)

Canberra, Australian Capital Territory 0200
Australia

Andrew Stout

Government of the Commonwealth of Australia - Australian Tax Office ( email )

Melbourne, Victoria
Australia

Rachael Smith

New Zealand Inland Revenue Department

2A Nikau Rd Point Howard
Lower Hutt, 6008
New Zealand

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