ABSTRACT
A cooperative taxpaying culture is the ultimate goal of the Compliance Model of enforcement adopted, among other regulatory agencies (see, for example, Hawkins, 1984), by the Australian Taxation Office (ATO) (Cash Economy Task Force, 1998; Australian Taxation Office, 2000a). This volume, therefore, includes chapters on why people comply - or do not - and on the best way for enforcement agencies to secure compliance. Securing compliance is seen as the key, as the solution to the regulatory problem of making policy effective in practice. This chapter offers a different perspective. It asks: What happens to the Compliance Model when compliance is not the solution but the problem?
