Taxing Democracy by Braithwaite Valerie;

Author:Braithwaite, Valerie;
Language: eng
Format: epub
Publisher: Routledge

Notes

1 For example, the ATO seeks to maximise revenue through efficient operational structures, similar to private industry. It differs in its role of administering tax law and being directly implicated with issues of procedural and distributive justice.

2 Interviews were carried out by members of the CTSI and the Regulatory Institutions Network, Australian National University. Interviewers were Brenda Morrison, Kristina Murphy and Declan Roche.

3 BISEP represented the idea that to understand the compliance of an individual or group, one needed to understand the lifespace in which they operated. The initials of this acronym stand for B = Business profile, I = Industry factors, S = Sociological factors, E = Economic factors and P = Psychological factors.

4 For example, several interviewees made reference to the way current information technology systems did not allow them to access information required for a 'complete picture' of individual taxpayer's circumstances and history. Yet understanding history and circumstances is at the heart of implementation of the ATO Compliance Model.

5 This letter was received by the interviewee from the ATO after she had failed to lodge correctly. The interviewee felt the tone of the letter made the assumption that she was trying to cheat on her tax payments.

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