FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2097029552> ?p ?o ?g. }

• W2097029552 abstract "Responsive Regulation is a popular regulatory theory across a broad array of disciplines. The influence of Responsive Regulation on tax administration has greatly increased over the past decade, producing a theory of “Responsive Tax Administration.” This work has proven powerful in the United States, causing scholars to advocate remodeling the tax compliance system under a Responsive Tax Administration framework. Extensive, scholarly focus on related areas of tax compliance research, such as reciprocity and service, has supplemented these calls for reform. The Internal Revenue Service (“Service”) has remodeled the important large business tax compliance sphere under the influence of Responsive Tax Administration and the related research. Despite this crucial remodeling, there has been little critical analysis of this application of Responsive Tax Administration to the United States large business sector. In this Article, I begin the overdue task of critiquing the application of Responsive Tax Administration to the United States large business sector by using the case-study of the Compliance Assurance Process (“CAP”). CAP is a revolutionary, pre-audit initiative that the Service has signaled may be the way of the future for large business tax administration. CAP finds its academic support in Responsive Tax Administration and is consistent with part, though, importantly, not all, of Responsive Tax Administration theory. In this Article, I argue that CAP problematically leverages faith in the perceived transformative powers of Responsive Tax Administration programs to reduce accountability at the very time when increased accountability is needed, fails to use penalties meaningfully, potentially reducing transparency and resulting in a “test drive” effect for taxpayers that may undermine sound tax administration, and creates self-selection bias problems. I suggest potential solutions to each of these problems. More generally, the analysis provides a first step toward an overdue broader critique of the application of Responsive Tax Administration to United States large business. I argue that the particular problems with CAP result from a failure to appreciate adequately the potential weaknesses of Responsive Tax Administration theory and an overemphasis on the persuasive aspects of the theory in practice. While the innovative nature of Responsive Tax Administration theory may have much to offer, we need some more realism about its potential limitations." @default.
• W2097029552 created "2016-06-24" @default.
• W2097029552 creator A5042929076 @default.
• W2097029552 date "2012-01-01" @default.
• W2097029552 modified "2023-09-23" @default.
• W2097029552 title "Some Realism About Responsive Tax Administration" @default.
• W2097029552 cites W2034237659 @default.
• W2097029552 doi "https://doi.org/10.2139/ssrn.2018905" @default.
• W2097029552 hasPublicationYear "2012" @default.
• W2097029552 type Work @default.
• W2097029552 sameAs 2097029552 @default.
• W2097029552 citedByCount "2" @default.
• W2097029552 countsByYear W20970295522019 @default.
• W2097029552 countsByYear W20970295522022 @default.
• W2097029552 crossrefType "journal-article" @default.
• W2097029552 hasAuthorship W2097029552A5042929076 @default.
• W2097029552 hasBestOaLocation W20970295522 @default.
• W2097029552 hasConcept C100001284 @default.
• W2097029552 hasConcept C111472728 @default.
• W2097029552 hasConcept C138885662 @default.
• W2097029552 hasConcept C144133560 @default.
• W2097029552 hasConcept C162324750 @default.
• W2097029552 hasConcept C17744445 @default.
• W2097029552 hasConcept C190253527 @default.
• W2097029552 hasConcept C199539241 @default.
• W2097029552 hasConcept C2780765947 @default.
• W2097029552 hasConcept C2992972582 @default.
• W2097029552 hasConcept C543847140 @default.
• W2097029552 hasConcept C551662922 @default.
• W2097029552 hasConceptScore W2097029552C100001284 @default.
• W2097029552 hasConceptScore W2097029552C111472728 @default.
• W2097029552 hasConceptScore W2097029552C138885662 @default.
• W2097029552 hasConceptScore W2097029552C144133560 @default.
• W2097029552 hasConceptScore W2097029552C162324750 @default.
• W2097029552 hasConceptScore W2097029552C17744445 @default.
• W2097029552 hasConceptScore W2097029552C190253527 @default.
• W2097029552 hasConceptScore W2097029552C199539241 @default.
• W2097029552 hasConceptScore W2097029552C2780765947 @default.
• W2097029552 hasConceptScore W2097029552C2992972582 @default.
• W2097029552 hasConceptScore W2097029552C543847140 @default.
• W2097029552 hasConceptScore W2097029552C551662922 @default.
• W2097029552 hasLocation W20970295521 @default.
• W2097029552 hasLocation W20970295522 @default.
• W2097029552 hasOpenAccess W2097029552 @default.
• W2097029552 hasPrimaryLocation W20970295521 @default.
• W2097029552 hasRelatedWork W1601957283 @default.
• W2097029552 hasRelatedWork W1999598607 @default.
• W2097029552 hasRelatedWork W2027024215 @default.
• W2097029552 hasRelatedWork W2039774057 @default.
• W2097029552 hasRelatedWork W2348993669 @default.
• W2097029552 hasRelatedWork W2517575862 @default.
• W2097029552 hasRelatedWork W2767306653 @default.
• W2097029552 hasRelatedWork W2899084033 @default.
• W2097029552 hasRelatedWork W2917879543 @default.
• W2097029552 hasRelatedWork W3099592258 @default.
• W2097029552 isParatext "false" @default.
• W2097029552 isRetracted "false" @default.
• W2097029552 magId "2097029552" @default.
• W2097029552 workType "article" @default.