Meta Risk Management and Responsive Regulation for Tax System Integrity
Bibliographic Data
| ID | 6090777 |
|---|---|
| Authors | John Braithwaite (0000-0001-8538-2404, Australian National University, corresponding author) |
| Year | 2003 |
| Volume | 25 |
| Issue | 1 |
| Pages | 1-16 |
| Publication date | 2003-01-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Law & Policy (JOURNAL) |
| Journal identifiers | ISSN: 0265-8240 • E-ISSN: 1467-9930 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/1467-9930.00137 |
| OpenAlex | W2070955912 |
| Language | EN |
| Citations received | 17 |
| References cited | 11 |
Risk society and reflexivity as themes in contemporary sociology are brought together in a concrete way in the concept of meta risk management. Two case studies of the risk management of corporate risk management systems by the Australian Taxation Office are used to argue that meta risk management can be a cost‐effective and responsive regulatory strategy, at least in the context of a complex risk environment such as business taxation. Meta risk management is a promising strategy when risks are volatile and difficult for the regulator tocomprehend when the risks are effectively under the control of an organization over which the regulator has leverage
Business · Context (archaeology · Control (management · Economics · Leverage (statistics · Management · Management control system · Reflexivity · Risk analysis (engineering · Risk management · Risk society · Sociology · Computer Science · Nonprofit Sector and Volunteering · Public Policy and Administration Research · Regulation and Compliance Studies · Finance
Understanding Regulation
Anthropology and Tax
Exploring Mechanisms of Institutional Design which Promote Compliance
Risk regulation and health care
The Law of Negligence in a ‘Risk Society’
Families and the Republic
Pre-empting Terrorism
Meta-Regulation and Nanotechnologies
Regulatory Failures and Regulatory Solutions
Hybridity at the heart of contemporary risk governance
Estrategias de diseño institucional, cumplimiento y virtud cívica
Why meta‐research matters to regulation and governance scholarship
Really Responsive Risk-Based Regulation
The Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics
Taxes and Transnational Treaties
Managing Regulatory Risks and Defining the Parameters of Blame
Les morphologies de la sécurité après le 11 septembre
| Citations per year | 0.77 |
|---|---|
| Citation span | 2004 - 2024 (21) |
| Highly cited | No |