The one that got away: detecting non-compliance in order to ensure voluntary compliance

Based on responsive regulation, the Australian Taxation Office (ATO) compliance model was developed as a way of dealing with the complexities of the Australian tax system. The title of this article ‘The one that got away’ refers both to the job of ATO field officers, to catch the non-compliant taxpayer who eludes the system, and to the main argument of this paper, that the issue of detecting non-compliance has slipped away from the discourse of responsive regulation, and in particular, the ATO compliance model. Using evidence from a qualitative study of ATO ‘walk-ins’ with used car dealers, I demonstrate the negative consequences this has for the effective practice of responsive regulation. I conclude by suggesting that regulatory agencies should aim for institutional integrity (Selznick 1992) both at a broad theoretical level and in everyday practices.