Responsive Regulation, Risk, and Rules: Applying the Theory to Tax Practice

UBC Law Review, Vol. 44, No. 3, p. 627, 2012

Oxford Legal Studies Research Paper No. 13/2012

37 Pages Posted: 22 Mar 2012

See all articles by Judith Freedman

Judith Freedman

University of Oxford - Faculty of Law; Oxford University Centre for Business Taxation

Date Written: March 22, 2012

Abstract

John Braithwaite’s seminal work on responsive regulation has been taken up and developed by tax authorities around the world. It has had a major impact on methods of tax administration. This approach has some limitations and difficulties, however, including constitutional objections. This article analyses the theoretical literature on responsive regulation and risk rating with special reference to enhanced co-operation between large business and HMRC, to demonstrate the advantages and limits of these compliance tools. The analysis shows that these techniques have great value, but that in a tax context a clear legal framework is necessary to protect both taxpayers and revenue authorities when using methods that involve co-operation and persuasion.

Keywords: tax, responsive regulation, risk rating

Suggested Citation

Freedman, Judith, Responsive Regulation, Risk, and Rules: Applying the Theory to Tax Practice (March 22, 2012). UBC Law Review, Vol. 44, No. 3, p. 627, 2012, Oxford Legal Studies Research Paper No. 13/2012, Available at SSRN: https://ssrn.com/abstract=2027406

Judith Freedman (Contact Author)

University of Oxford - Faculty of Law ( email )

Worcester College
Walton Street
Oxford, Oxfordshire OX1 2HB
Great Britain

Oxford University Centre for Business Taxation ( email )

Said Business School
Oxford, Oxfordshire OX1
United Kingdom

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