Introduction to “New Governance and the Business Organization” Special Issue of Law and Policy

Ford, Cristie; Condon, Mary

doi:10.1111/j.1467-9930.2011.00349.x

Cited by 8 publications

(5 citation statements)

References 17 publications

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“…The development of the concept appears to follow in the wake of more serviceoriented concepts of public administration, such as "new public management" or "new governance" (Ford and Condon 2011;de Widt 2017). Other theoretical influences of cooperative compliance lie in the so-called slippery-slope framework (Kirchler et al 2008) and in "responsive regulation" (Braithwaite 2002).…”

Section: Cooperative Compliancementioning

confidence: 99%

The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

Eberhartinger

Zieser

2021

Schmalenbach J Bus Res

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In cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions. In this study, we test how firms’ perceptions of tax risk, the quality of tax risk management, and compliance costs are related to cooperative compliance. To our knowledge, this is the first study that attempts to analyze both reasons for and consequences of participation in cooperative compliance programs. We examine the Austrian cooperative compliance pilot project known as horizontal monitoring that was aimed at large businesses and launched in 2011. We use survey data from representatives of firms participating in the pilot project and a sample of comparable firms under a traditional ex-post audit regime. We conduct group comparisons to test differences between these groups, as well as mediation analyses to shed light on more complex relationships between variables. Results show that horizontal monitoring firms perceive a significantly higher increase in tax certainty, which is associated with significant relative decreases in tax risk and compliance costs. Furthermore, while the quality of tax risk management upon entering the pilot project appears significantly higher for horizontal monitoring firms, they do not report greater improvement in tax risk management compared to the control group. These results are relevant for the development of cooperative compliance programs and the decision to participate in them.

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Section: Cooperative Compliancementioning

confidence: 99%

The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

Eberhartinger

Zieser

2021

Schmalenbach J Bus Res

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“…The development of the concept appears to follow in the wake of more service-oriented concepts of public administration, such as "new public management" or "new governance" (Ford and Condon 2011;de Widt 2017). Other theoretical influences of cooperative compliance lie in the so-called slippery-slope framework (Kirchler et al 2008) and in "responsive regulation" (Braithwaite 2002).…”

Section: Cooperative Compliancementioning

confidence: 99%

The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

Eberhartinger

Zieser

2020

SSRN Journal

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“…Policy is an expression of power relations in society and, as power is unevenly distributed, the policy process cannot be freed of this constraint by simply becoming more inclusive (Ojha, 2013, p. 244). In this respect it is necessary to question the meaningfulness of non-governmental stakeholder participation (Ford & Condon, 2011). Moreover, NGOs themselves reflect an uneven distribution of power.…”

Section: New Public Governance Theory and Its Implications For Policy Workmentioning

confidence: 99%

Contemporary policy work in subnational governments and NGOs: Comparing evidence from Australia, Canada and the Czech Republic

Evans

Veselý

2014

Policy and Society

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This article introduces the special issue on policy work at the sub-national government level and non-governmental sector in three countries: Australia, Canada, and the Czech Republic. It consists of three parts. First, new public governance theory is presented as a general theoretical perspective that captures some of the important macro factors influencing the nature of current policy work. Second, an overview of empirical findings on policy work of subnational governments and NGOs is provided. This review discusses different possible interpretations of these findings. Third, main findings from each paper presented in this special issue are summarized.

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Introduction to “New Governance and the Business Organization” Special Issue of Law and Policy

Cited by 8 publications

References 17 publications

The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

Contemporary policy work in subnational governments and NGOs: Comparing evidence from Australia, Canada and the Czech Republic

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