Imagining cooperative tax regulation: Common origins, divergent paths

De Widt, Dennis and Oats, Lynne 2022. Imagining cooperative tax regulation: Common origins, divergent paths. Critical Perspectives On Accounting , 102446. 10.1016/j.cpa.2022.102446 Item availability restricted.

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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.

Item Type:	Article
Date Type:	Published Online
Status:	In Press
Schools:	Business (Including Economics)
Publisher:	Elsevier
ISSN:	1045-2354
Date of First Compliant Deposit:	31 March 2022
Date of Acceptance:	9 March 2022
Last Modified:	26 May 2022 18:21
URI:	https://orca.cardiff.ac.uk/id/eprint/148936

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