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Volumn 29, Issue 1, 2007, Pages 67-83

The challenge of institutional integrity in responsive regulation: Field inspections by the Australian taxation office

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EID: 33846334506     PISSN: 02658240     EISSN: 14679930     Source Type: Journal    
DOI: 10.1111/j.1467-9930.2007.00246.x     Document Type: Article
Times cited : (20)

References (22)
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    • Australia. Australian Taxation Office NAT 2548. Canberra: Australian Taxation Office
    • Australia. Australian Taxation Office (2003) Taxpayers' Charter-What You Need to Know. NAT 2548. Canberra: Australian Taxation Office.
    • (2003) Taxpayers' Charter-What You Need to Know
  • 4
    • 1142299577 scopus 로고    scopus 로고
    • "Dancing with Tax Authorities: Motivational Postures and Non-compliant Actions"
    • In edited by V. Braithwaite. Aldershot, UK: Ashgate
    • Braithwaite, Valerie (2003) "Dancing with Tax Authorities: Motivational Postures and Non-compliant Actions." In Taxing Democracy: Understanding Tax Avoidance and Evasion, edited by V. Braithwaite. Aldershot, UK: Ashgate.
    • (2003) Taxing Democracy: Understanding Tax Avoidance and Evasion
    • Braithwaite, V.1
  • 5
    • 33846298538 scopus 로고    scopus 로고
    • "Responsive Regulation and Taxation: Introduction"
    • Braithwaite, Valerie (2007) "Responsive Regulation and Taxation: Introduction," Law & Policy 29: 3-10.
    • (2007) Law & Policy , vol.29 , pp. 3-10
    • Braithwaite, V.1
  • 12
    • 27344433321 scopus 로고
    • "Understanding Small Business Taxpayers: Their Sources of Information and Level of Knowledge of Taxation"
    • McKerchar, Margaret (1995) "Understanding Small Business Taxpayers: Their Sources of Information and Level of Knowledge of Taxation," Australian Tax Forum 12: 25-41.
    • (1995) Australian Tax Forum , vol.12 , pp. 25-41
    • McKerchar, M.1
  • 14
    • 1942430869 scopus 로고    scopus 로고
    • Working Paper no. 42. Canberra: Centre for Tax System Integrity, The Australian National University and Australian Taxation Office
    • Murphy, Kristina (2002) "'Trust me, I'm the Taxman': The Role of Trust in Nurturing Compliance." Working Paper no. 42. Canberra: Centre for Tax System Integrity, The Australian National University and Australian Taxation Office.
    • (2002) "'Trust Me, I'm the Taxman': The Role of Trust in Nurturing Compliance"
    • Murphy, K.1
  • 15
    • 1142263138 scopus 로고    scopus 로고
    • "Procedural Justice and Tax Compliance"
    • Murphy, Kristina (2003) "Procedural Justice and Tax Compliance," Australian Journal of Social Issues 38(3): 379-407.
    • (2003) Australian Journal of Social Issues , vol.38 , Issue.3 , pp. 379-407
    • Murphy, K.1
  • 16
    • 33748333325 scopus 로고    scopus 로고
    • "The 'Compliance' Trap: The Moral Message in Responsive Regulatory Enforcement"
    • Parker, Christine (2006) "The 'Compliance' Trap: The Moral Message in Responsive Regulatory Enforcement," Law & Society Review 40: 591-622.
    • (2006) Law & Society Review , vol.40 , pp. 591-622
    • Parker, C.1
  • 20
    • 1142287439 scopus 로고    scopus 로고
    • "Understanding Taxpayer Attitudes through Understanding Taxpayer Identities"
    • In edited by V. Braithwaite. Aldershot, UK: Ashgate
    • Taylor, Natalie (2003) "Understanding Taxpayer Attitudes through Understanding Taxpayer Identities." In Taxing Democracy: Understanding Tax Avoidance and Evasion, edited by V. Braithwaite. Aldershot, UK: Ashgate.
    • (2003) Taxing Democracy: Understanding Tax Avoidance and Evasion
    • Taylor, N.1
  • 21
    • 0141919636 scopus 로고    scopus 로고
    • "Tax Morale in Transition Countries"
    • Torgler, Benno (2003) "Tax Morale in Transition Countries," Post-Communist Economies 15(3): 357-81.
    • (2003) Post-Communist Economies , vol.15 , Issue.3 , pp. 357-381
    • Torgler, B.1
  • 22
    • 2442565608 scopus 로고    scopus 로고
    • "Social Identification as a Determinant of Concerns about Individual-, Group- and Inclusive-Level Justice"
    • Wenzel, Michael (2004) "Social Identification as a Determinant of Concerns about Individual-, Group- and Inclusive-Level Justice," Social Psychology Quarterly 67: 70-87.
    • (2004) Social Psychology Quarterly , vol.67 , pp. 70-87
    • Wenzel, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.