Customers? The Reconstruction of the ‘Taxpayer’ in Inland Revenue Discourse and Practice

Tuck, Penelope; Lamb, Margaret; Hoskin, Keith

doi:10.2139/ssrn.1847469

Cited by 4 publications

(5 citation statements)

References 21 publications

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“…The customer discourse approach has become embedded in HMRC organization (Tuck, Lamb and Hoskin, ) and strategy, such that following the HMRC's Operating Model HMRC are working in partnership with large corporates over risk assessments and risk management. Risk assessment practices have been introduced for examining tax returns such that behaviour by the large corporations can be normalized.…”

Section: Discussionmentioning

confidence: 99%

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The Changing Role of Tax Governance: Remaking the Large Corporate Taxpayer into a Visible Customer Partner

Tuck

2013

British J of Management

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Neo-liberalism encourages the rule of private interests coordinated by markets and arms'-length regulation by central government and regulatory bodies, and also through the explosion of audit and scrutiny. Part of this approach is the reconceptualization of users of services or functions as customers even though a quasi supplier relationship does not seem to be involved, such as between a regulator and a regulatee. This empowermentof the customer has a consequential impact on the regulation process. This paper theorizes this dynamic of power as recursive governmentality. It examines the change and unintended consequences in a regulatory authority, HM Revenue and Customs, the UK tax administration, as it responds to this policy context and how this leads to a search for a new identity as a customer-service provider.

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Section: Discussionmentioning

confidence: 99%

“…The introduction of the term ‘customer’ involved new activities such as a customer segmentation strategy and customer surveys (Tuck, Lamb and Hoskin, ). In particular performance targets and customer surveys were introduced to measure customer satisfaction (IFF Research, ; Malam et al ., ).…”

Section: History Of Hmrc and The Customer Constructmentioning

confidence: 99%

The Changing Role of Tax Governance: Remaking the Large Corporate Taxpayer into a Visible Customer Partner

Tuck

2013

British J of Management

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“…One manifestation of such continuity is the tendency to conceive of citizens and beneficiaries of public services as ‘customers' or ‘consumers'. Whilst earlier NPM reforms often tended to equate such changes with the ability of beneficiaries to exercise choice under competitive market conditions, the idea of public sector consumerism has since expanded to assume broader meanings and does not necessarily require the existence of market‐like arrangements (Clarke et al., ; Fountain, ; Modell and Wiesel, ; Powell et al., ; and Tuck et al., ). This development has also entailed hybrid forms of governance blending consumerist notions with diverse public management practices (Clarke et al., ; and Fotaki, ).…”

Section: Introductionmentioning

confidence: 99%

From New Public Management to New Public Governance? Hybridization and Implications for Public Sector Consumerism

Wiesel¹,

Modell

2014

Financ Acc Manag

119

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This paper examines how variations in the notion of public sector consumerism become embedded in diverse governance practices. To this end, we extend the literature on public governance logics with insights from research on public sector consumerism and hybridization in public sector management reforms. Through a comparative, multi-level analysis we trace the development of two governance logics largely corresponding to the distinction between New Public Management (NPM) and New Public Governance (NPG) in Swedish transport infrastructure policy. In contrast to research predicting or prescribing a relatively radical shift between such governance logics we show how they partly co-evolved along two reform paths entailing notable variations in the degree of hybridization and the embedding of consumerist notions in emerging governance practices. In doing so, we draw attention to how the hybridization of governance logics is contingent on the alignment of diverse interests and differences in the process through which such logics are brought together. We discuss the implications of these findings for future research into public sector consumerism and hybridization in public sector management reforms.

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“…NPM reforms encourage decentralisation and the removal of complete authority from the hierarchical apex (Barberis, ). The focus for new public managers is not only on economy and efficiency in delivering public services via new structures but on defining these in terms of improvements to service for the benefit of users of the service who are increasingly referred to as the customer (Needham, ; and Tuck et al., ). Braithwaite () notes that the customer service approach in tax administrations is a move away from punishment to an increased focus on voluntary compliance in a bid to increase efficiency, even to the extent of different degrees of regulation for different sections of the population.…”

Section: New Public Management and E‐governmentmentioning

confidence: 99%

e‐Government in the Irish Revenue: The Revenue On‐Line Service (ROS): A Success Story?

Robbins¹,

Mulligan²,

Keenan

2015

Financ Acc Manag

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The Revenue Online Service (ROS) is one of the first e-government initiatives introduced in Ireland. The primary purpose of this paper is to examine this reform initiative in the Irish Revenue, assess it through the lens of the New Public Management (NPM) and e-government literatures and to critically assess whether its implementation can be deemed 'a success story'. Many of the components of NPM were evident in the introduction of ROS which facilitated its implementation: decentralisation, the use of private sector styles of management, an emphasis on performance measurement and a search for efficiencies. ROS has, inter alia, transformed both access to taxation information for taxpayers and their agents, and the system of tax payment and filing in Ireland. Assessing its implementation in terms of the objectives of an e-government initiative, ROS is 'a success story', and the Irish Revenue organisation has clearly benefited from its introduction in many ways. Indeed, there is evidence to suggest that tax/accounting practitioners are also beneficiaries of this e-government initiative. However, a critical analysis of the findings of this study contests the idea that ROS is an unqualified success story.

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Customers? The Reconstruction of the ‘Taxpayer’ in Inland Revenue Discourse and Practice

Cited by 4 publications

References 21 publications

The Changing Role of Tax Governance: Remaking the Large Corporate Taxpayer into a Visible Customer Partner

The Changing Role of Tax Governance: Remaking the Large Corporate Taxpayer into a Visible Customer Partner

From New Public Management to New Public Governance? Hybridization and Implications for Public Sector Consumerism

e‐Government in the Irish Revenue: The Revenue On‐Line Service (ROS): A Success Story?

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