Championing the Compliance Model: From Common Sense to Common Action?

Abstract

This paper examines change 'champions' in the Australian Taxation Office (ATO). Specifically, it explores why certain ATO staff members have become the champions or advocates of the A TO Compliance Model, a tax compliance innovation introduced into the A TO through collaboration with researchers at the Australian National University. It seeks to understand why ATO champions chose to become the 'translators' of the Compliance Model, as the above Rosenfeld quote suggests, and why, despite many barriers, they had faith that change would prevail, as the second quote suggests. Specifically, this paper seeks to examine how these individuals understood and made use of the Compliance Model; and what this can tell us about how the A TO might take the Model forward.

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