Centre for Tax System Integrity
The Centre for Tax System Integrity (CTSI) commenced in July 1999 as a six year enterprise involving both the Australian Taxation Office (ATO) and the Australian National University (ANU).
The purpose of setting up a partnership of this kind was to do ground-breaking research on how voluntary taxpaying cultures can be maintained and why cooperation and contestation occur within the tax system. The work of the Centre has located tax systems and their administration within the context of democratic governance where the fair and reasonable treatment of citizens is understood to be a basic entitlement.
Central to the research program has been the ATO Compliance Model, which draws on the work of ANU regulation researchers John and Valerie Braithwaite. The ATO Compliance Model was formally adopted by the Tax Office in April 1998. When the Centre was set up in July 1999, work commenced on filling in details about the workings of the Model in the tax setting.
The CTSI has provided 12 early career academics with research appointments and provided a home for 11 doctoral students. The Centre has hosted 22 visitors from academic institutes around the world and produced over 180 publications. The details of all the publications are available on this website.
Much of the expertise that has been developed over the past seven years will be retained in RegNet at the ANU, pending success in attracting outside funding and ARC grants. As we pull down our tent and re-invent ourselves for a new venture, it is timely to thank all those who have made this Centre such a success - our colleagues, both here and overseas, the Australian Taxation Office, and most of all the thousands of Australians who filled in our questionnaires, wrote to us about their concerns, and allowed us to share part of their private lives. We have endeavoured to represent the many different voices expressing hopes and fears for our tax system to the best of our ability - and we will continue to do so into the future.
© Centre for Tax System Integrity