Monika Reinhart

The Citizen’s Charter: how such initiatives might be more effective

In Public Policy and Administration Taylor (1999) concluded that the charter system was inadequate to safeguard consumers’ and citizens’ interests and that they would have to have a greater input to ensure success. Following its introduction in 1991, the Charter initiative certainly made an impact and by 1997 there were 40 main charters and perhaps 10,000 local ones. However since then the original Citizen’. Charter has, in the words of one commentator, ‘perished, or at least atrophied’ Drewry (2002, p.12). There is little doubt that it could have been more effective. For example, tax charters seem to have had more success - indeed the UK Taxpayers’ Charter pre-dates the Citizen’. Charter, having been introduced in 1986. This paper therefore reviews the Charter initiative in the light of the development of tax charters and describes a particularly successful one - the Australian Taxpayers’ Charter - that continues to provide a clear focus on twelve basic principles of tax administration. An important factor in the Australian success appears to be the more strategic approach taken with respect to the implementation, monitoring and development of its Taxpayers’ Charter. The paper also presents relevant results of two surveys (N = 2,040 and 2,374) on the extent to which Australian voters consider the Australian Tax Office adheres to the principles outlined in the Charter. The evidence is consistent with Taylor’. (1999) views and concludes that initiatives such as the Citizen’. Charter would benefit from more strategic or systematic preparation that incorporates the views and expertise of a wide range of stakeholders before being introduced and for the initiative to become an integral part of the approach to standards of service thereafter.

Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice

This article draws upon self-report survey data to examine the commitment of 181 small business taxpayers to their tax practitioners. Using hierarchical regression modelling, commitment was associated with a local chartered accountant; having a letter of engagement; receiving cautious, competent and aggressive advice (once expectations were controlled) and believing the tax practitioner trustworthy. Trust was related to receiving competent and cautious advice. Receiving aggressive advice contributed to commitment independently of being considered professionally competent and trustworthy.

‘Love thy neighbour’ values, needs, and willingness to participate in restorative justice: a survey of Australian and Japanese victims and offenders

ABSTRACT This article tests the hypothesis that ‘love thy neighbour’ values, victim and offender needs, and belief in benefits can predict willingness to participate in a restorative justice meeting. A postal survey sought the views of 1,355 Australian and Japanese offenders or victims, or relatives of victims, of violent crime. For all groups, ‘love thy neighbour’ values influenced perception of victim or offender needs. Needs differed across cultural groups. For Australians, the relevant needs were victim voice and amends and offender reintegration and rehabilitation. Needs relevant to Japanese victims and offenders were victim forgiveness and offender reintegration and rehabilitation respectively. Restorative justice realises shared social values, but does so through different culturally-based beliefs about human needs. This study underlines the importance of respecting the different ways in which cultures may wish to practise restorative justice. Such differences, nevertheless, should be the subject of open dialogue about basic purposes and how practice connects with restorative justice ideals.

Deterrence, Coping Styles and Defiance

Deterrence can boost compliance with tax authorities or undermine it depending on whether taxpayers cope with the threat of taxation through thinking morally, or feeling oppressed, or taking control of the tax they pay. When feeling oppressed dominates thinking morally in response to deterrence, resistant defiance is expressed. When taking control and feeling oppressed dominate thinking morally, dismissive defiance is expressed. Longitudinal data show that perceived deterrence predicts lower tax evasion. Over and above this prediction is the finding that dismissive defiance (which can increase or decrease with deterrence) predicts higher tax evasion. Deterrence needs to be used judiciously. If deterrence promotes dismissive defiance through being seen as too weak or too oppressive, deterrence may prove counterproductive.