Imagining cooperative tax regulation: Common origins, divergent paths
dc.contributor.author | De Widt, D | |
dc.contributor.author | Oats, L | |
dc.date.accessioned | 2022-05-30T06:21:16Z | |
dc.date.issued | 2022-03-23 | |
dc.date.updated | 2022-05-27T15:48:40Z | |
dc.description.abstract | In many countries, relational field dynamics between tax administrators and corporate taxpayers have undergone significant changes in recent years. We conceive of cooperative compliance models implemented in the Netherlands and the UK between large corporate taxpayers and the respective tax administrations as dynamic strategic action fields, nested within the wider tax field and influenced by shifts in the external environment. Drawing on a series of interviews with skilled actors we identify similarities between the two countries in terms of the initial motivation for introducing cooperative compliance. We also identify differences in the subsequent trajectories. We find that within the respective strategic action fields, an imaginary of cooperation built around mutual trust contributes to the sustainability of the field. Vulnerability to developments in proximate fields on the other hand undermines field sustainability. Together these concepts help to explain the different trajectories and demonstrate the value in exploring shared understandings in strategic actions fields as imaginaries and paying more attention to the influence of proximate fields. The findings have implications for regulatory policy design in other settings. | en_GB |
dc.description.sponsorship | European Union Horizon 2020 | en_GB |
dc.description.sponsorship | Tax Administration Research Centre | en_GB |
dc.format.extent | 102446- | |
dc.identifier.citation | Article 102446 | en_GB |
dc.identifier.doi | https://doi.org/10.1016/j.cpa.2022.102446 | |
dc.identifier.grantnumber | 649439 | en_GB |
dc.identifier.grantnumber | ES/S00713X/1 | en_GB |
dc.identifier.uri | http://hdl.handle.net/10871/129755 | |
dc.identifier | ORCID: 0000-0002-0343-8302 (Oats, Lynne) | |
dc.identifier | ScopusID: 8323244300 (Oats, Lynne) | |
dc.language.iso | en | en_GB |
dc.publisher | Elsevier | en_GB |
dc.rights | © 2022. Open access under a Creative Commons licence: https://creativecommons.org/licenses/by/4.0/ | en_GB |
dc.subject | Cooperative compliance | en_GB |
dc.subject | Regulation | en_GB |
dc.subject | Strategic action fields | en_GB |
dc.subject | Taxation | en_GB |
dc.title | Imagining cooperative tax regulation: Common origins, divergent paths | en_GB |
dc.type | Article | en_GB |
dc.date.available | 2022-05-30T06:21:16Z | |
dc.identifier.issn | 1045-2354 | |
exeter.article-number | 102446 | |
dc.description | This is the final version. Available on open access from Elsevier via the DOI in this record | en_GB |
dc.identifier.eissn | 1095-9955 | |
dc.identifier.journal | Critical Perspectives on Accounting | en_GB |
dc.relation.ispartof | Critical Perspectives on Accounting | |
dc.rights.uri | https://creativecommons.org/licenses/by/4.0/ | en_GB |
dcterms.dateAccepted | 2022-03-09 | |
rioxxterms.version | VoR | en_GB |
rioxxterms.licenseref.startdate | 2022-03-23 | |
rioxxterms.type | Journal Article/Review | en_GB |
refterms.dateFCD | 2022-05-29T13:51:09Z | |
refterms.versionFCD | VoR | |
refterms.panel | C | en_GB |
Files in this item
This item appears in the following Collection(s)
Except where otherwise noted, this item's licence is described as © 2022. Open access under a Creative Commons licence: https://creativecommons.org/licenses/by/4.0/