IDEAS home Printed from https://ideas.repec.org/a/vrs/notajo/v2015y2015i2p36-46n5.html
   My bibliography  Save this article

Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?

Author

Listed:
  • Boll Karen

    (Associate Professor, PhD, Department of Organization, Copenhagen Business School)

  • Tell Michael

    (Associate Professor, PhD, Law Department, Copenhagen Business School)

Abstract

This article discusses proactive public disclosure of taxpayer information and how this may form a new strategy for securing tax compliance by tax administrators. It reports a case study from the Danish Customs and Tax Administration in which consumers of services-over a short period of time-were informed about businesses’ lack of value-added tax (VAT) registration. Our approach to the case is twofold: First, the article lays out a legal analysis of the disclosure practice, and second, the article presents an organizational analysis of why the practice was initiated. The analyses show that using proactive public disclosure is compatible with the Duty of Confidentiality, but incompatible with Good Public Governance. Furthermore, the analyses show that there are a number of strong organizational rationales for using proactive public disclosure, despite its apparent incompatibility with Good Public Governance. The article is innovative in that it combines a legal and organizational approach to analyse a new regulatory strategy within tax administration.

Suggested Citation

  • Boll Karen & Tell Michael, 2015. "Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?," Nordic Tax Journal, Sciendo, vol. 2015(2), pages 36-46, December.
    • Handle: RePEc:vrs:notajo:v:2015:y:2015:i:2:p:36-46:n:5
    DOI: 10.1515/ntaxj-2015-0009
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/ntaxj-2015-0009
    Download Restriction: no
    File URL: https://libkey.io/10.1515/ntaxj-2015-0009?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Boll, Karen, 2014. "Mapping tax compliance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 293-303.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Apostol, Oana & Pop, Alina, 2019. "‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 1-23.
    2. Björklund Larsen, Lotta, 2015. "Common sense at the Swedish Tax Agency: Transactional boundaries that separate taxable and tax-free income," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 75-89.
    3. Mohammed Abdullahi Umar & Chek Derashid & Idawati Ibrahim, 2017. "What Is Wrong With the Fiscal Social Contract of Taxation in Developing Countries? A Dialogue With Self-Employed Business Owners in Nigeria," SAGE Open, , vol. 7(4), pages 21582440177, December.
    4. Edgley, Carla & Holland, Kevin, 2021. "“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
    5. Wynter, Carlene Beth & Oats, Lynne, 2018. "Don’t worry, we are not after you! Anancy culture and tax enforcement in Jamaica," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 56-69.
    6. Radcliffe, Vaughan S. & Spence, Crawford & Stein, Mitchell & Wilkinson, Brett, 2018. "Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 45-59.
    7. Ylönen, Matti & Laine, Matias, 2015. "For logistical reasons only? A case study of tax planning and corporate social responsibility reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 5-23.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:notajo:v:2015:y:2015:i:2:p:36-46:n:5. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.