Centre for Tax System Integrity
Research Projects and Surveys
The Compliance Model: Champions and Challengers Within the ATO
The Compliance Model is consistent with the new management initiatives introduced into the Australian Public Service in the 1990s.
The purpose of the reforms was to gain efficiencies through giving staff more responsibility in decision making and providing values or principles to guide the decisions. The Compliance Model assumed that staff would be able to make decisions about whether or not a taxpayer was behaving cooperatively or not, to escalate action where necessary, and to follow through a case until the outcome of compliance had been achieved.
Many of these ideas were difficult to integrate into an organization that was highly segmented in terms of the tasks that needed to be performed. The provisions for follow-through of cases were limited, and the organisation clung to its historical attachment to having rules and technical handbooks for decision making.
To better understand the problems facing the ATO in implementing the Compliance Model, interviews were conducted with people in the organisation who had stood up to be counted as either Compliance Model Champions or Compliance Model Challengers.
A series of interviews was conducted with ATO staff in the period December 1998 to July 1999.
Job, J. & Honaker, D.
Job, J., Stout, A. & Smith, R.
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