DÖKMEN, Gökhan Bülent Ecevit Üniversitesi - İİBF - Maliye Bölümü, Turkey , GÜNEL, Tuğay Arş. Gör., Hacettepe Üniversitesi - İİBF - Maliye Bölümü, Turkey

RESPONSIVE REGULATION IN IMPROVING TAX COMPLIANCE: THE CASE OF AVUSTRALIA

39723

Different strategies in order to ensure voluntary compliance of taxpayers have been introduced. The most remarkable one among these strategies is the responsive regulation. When the responsive regulation strategy is applied to the field of taxation, a system which is taxpayer-focused, and which is shaped according to the behaviors and attitudes of taxpayers steps in. In this system, strategies which will facilitate voluntary compliance of taxpayers are applied and these strategies are ranged according to the attitudes adopted by taxpayers. In other words, responsive regulation strategy states which strategies should be applied according to the attitudes of taxpayers. The main purpose of this study is to reveal the results of application of the responsive regulation based on the experiences of Australian Taxation Administration. In the study, it is found that the use of taxation model which is based on responsive regulation increases voluntary compliance of taxpayers in Australia.

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Tax Compliance , Responsive Regulation , Responsive Regulation in Tax Compliance , Australian Taxation Office

The International Journal Of Economic and Social Research

65