[PDF] Explaining Voluntary Compliance eBook

Author : Christine Parker
Publisher : Edward Elgar Publishing
Page : 401 pages
File Size : 50,7 MB
Release : 2011
Category : Law
ISBN : 0857938738

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'Taking a broad view of regulation, and covering a wide range of issues and industries, this collection is the most innovative effort to date to understand the responses of business firms to regulation. The book brings together an impressive group of scholars who analyze the concept of compliance and offer theoretically informed studies of its assumed links to regulation. A must read for both academics and practitioners, this ground-breaking collection firmly establishes a scholarly field of compliance studies.' Ronen Shamir, Tel Aviv University, Israel 'Business responses to regulation is a key area of social science research. Parker and Nielsen's collection brings together an excellent group of scholars with innovative, and I believe highly influential contributions that problematize the relations between regulation and compliance. The collection is a highly welcome addition to our field, that will redefine the research agenda on compliance. A significant achievement that will help to improve policy making and frame the scholarly research agenda for the years to come.' David Levi-Faur, The Hebrew University of Jerusalem, Israel and the Free University of Berlin, Germany 'A timely and important set of analyses on how and why businesses respond to regulation in the way that they do from some of the leading authors in the field, covering business responses to both state and non-state regulatory systems.' Julia Black, London School of Economics, UK Explaining Compliance consists of sixteen specially commissioned chapters by the world's leading empirical researchers, examining whether and how businesses comply with regulation that is designed to affect positive behaviour changes. Each chapter consists of reflective summaries on business compliance with different state or voluntary regulation, and the theoretical lessons to be drawn from it. As a whole, the book develops understanding and explanations of how, why and in what circumstances, firms come to comply with regulation, and when they do not. It also uncovers the complexity, ambiguity and transformation of regulation as it is interpreted, implemented and negotiated by firms, their stakeholders and internal constituencies in everyday business life. This unique and detailed resource will appeal to academics, graduate students and senior undergraduates in law, political science, sociology, criminology, economics, and psychology, as well as business and interdisciplinary areas such as law and society, and law and economics. Anyone researching business regulation, corporate social responsibility, regulation and compliance, enforcement and compliance, and public administration, will also find this book beneficial.

Author : James Alm
Publisher : Routledge
Page : 469 pages
File Size : 47,73 MB
Release : 2010-06-10
Category : Business & Economics
ISBN : 1136970657

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Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group) decisions, and one that is more consistent with empirical evidence. It is the insights of behavioural economics that provide much of the bases for these essays and the main theme running through this book is that the basic model of individual choice must be expanded, by introducing some aspects of behaviour or motivation considered explicitly by other social sciences.

Author : Robert J. Saner
Publisher : Medical Group Management Assn
Page : 92 pages
File Size : 19,6 MB
Release : 2000
Category : Medical
ISBN : 9781568291444

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Design and operate a solid compliance program.

Author : Saba Siddiki
Publisher : Routledge
Page : 170 pages
File Size : 47,80 MB
Release : 2018-07-06
Category : Political Science
ISBN : 1351374370

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Studying compliance to uncover whether compliance is occurring, and what motivates it, is central to the broader study of governance. Contextualizing Compliance in the Public Sector: Individual Motivations, Social Processes and Institutional Design develops an interdisciplinary approach for answering a classic and essential question in any rule-governed context: What factors influence the decision of an individual or organization to comply (or not) with governing rules? Analyzing compliance from an interdisciplinary and multi-level perspective, this book examines the question of what motivates compliance in the context of salient policy issues, such as energy policy, water governance, police profiling, and drug policy, among others. The book brings together an interdisciplinary group of experts who explore the psychological, social, and institutional factors that shape compliance with formal rules embodied in laws and regulations and/or informal rules embodied in social norms. In doing so, they offer a platform for assessing individual compliance, compliance by or in the context of groups, and compliance on a systemic or societal level. Contextualizing Compliance in the Public Sector: Individual Motivations, Social Processes and Institutional Designis an excellent resource for researchers and scholars of public administration and public policy conducting research on compliance, rules, behavior, and policy outcomes.

Author : Jonathan C. Borck
Publisher :
Page : 0 pages
File Size : 45,43 MB
Release : 2012
Category :
ISBN :

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Government regulators have shown considerable interest in encouraging businesses to participate in voluntary environmental programs and practice environmental stewardship in ways that go beyond what regulations require. At the same time, researchers have increasingly worked to understand how businesses respond to regulatory and other government incentives, seeking to explain in particular why some businesses choose to take additional environmentally protective action even when they are not required to do so. Existing research on such beyond-compliance behavior, however, has drawn primarily on small-sample qualitative research. In this paper, we report findings from a large-sample survey that asked US managers to report on their facilities' operations and participation in government-sponsored voluntary environmental programs. Our results confirm, and importantly extend, the existing literature in a number of ways. We find that some of the well-accepted outside pressures, such as looming regulation, appear to explain businesses' 'beyond-compliance' decisions, but so too do internal factors that have so far tended to escape the kind of large-scale, systematic analysis we provide here. Facilities that are larger and report greater support from top-level management are more likely to join voluntary programs and otherwise report going beyond the requirements of environmental regulations. Similarly, facilities that exhibit an extroverted disposition and seek out the opinions of outside community and environmental advocacy groups are more likely to go beyond compliance. Our measures of these intra-organizational, dispositional factors remain statistically significant in most or all alternative specifications of our regression models. This study not only confirms the general importance of widely accepted external factors that affect beyond compliance behavior, but also reveals a need to pay greater attention to heretofore relatively neglected internal factors.

Author : Jr., Al Iannuzzi
Publisher : CRC Press
Page : 200 pages
File Size : 29,43 MB
Release : 2016-04-19
Category : Law
ISBN : 1420032364

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Why self-regulation? With the advent of such concepts as design for the environment, industrial ecology, and the recognized enlightened self-interest that voluntary compliance brings, it is in any company's best interest to avoid fines, liabilities, and bad publicity. Consumer concern and pressure from the marketplace give a competitive advantage t

Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 30,68 MB
Release : 2021-11-24
Category :
ISBN : 9264724788

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Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.

Author : Agu Okezie David
Publisher : GRIN Verlag
Page : 12 pages
File Size : 33,34 MB
Release : 2018-06-21
Category : Law
ISBN : 3668731918

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Academic Paper from the year 2018 in the subject Law - Tax / Fiscal Law, grade: 3.5, University of Nigeria, language: English, abstract: In Nigeria, the need to improve voluntary payment of taxes or voluntary tax compliance has resulted in the various tax reform attempts by various successive governments. Suffice to mention that these reforms have not been able to stimulate the expected increase in tax revenue over the years, and this has snowballed into an unarguable tax gap as revealed in the share of income taxes in total revenue profile of the country. This poor tax compliance behavior often referred to in the literature as the “compliance puzzle” is a challenging experience across countries but suspected to be more critical in developing economies. In modeling tax compliance, the answer under the traditional theory of compliance is fear of detection and punishment. However, this model has been found to be inadequate in explaining the motives and intentions for tax compliance. The argument is that tax compliance may be subdivided into compliance resulting from enforcements or influence of tax authorities and voluntary compliance. This leads to a logical question which interestingly extends the compliance issue; what would lead citizens to behave more honestly, provide correct information and improve the tax compliance rate voluntarily? One answer to this question is the existence of an intrinsic motivation to pay taxes, which have been sometimes called, “tax morale”. Tax morale has evolved as an instrumental component in understanding voluntary tax compliance using a more integrated approach with a bias for non-economic factors. This study argues that the citizens’ perception of government accountability is an instrumental factor that shapes the emergence and maintenance of tax morale resulting in voluntary tax compliance. The underlining framework is that there is a social contract that defines the relationship between the government and the governed.