The changing role of tax governance: Remaking the large corporate taxpayer into a visible customer partner

Research output: Contribution to journalArticlepeer-review

9 Citations (Scopus)

Abstract

Neo-liberalism encourages the rule of private interests coordinated by markets and arms'-length regulation by central government and regulatory bodies, and also through the explosion of audit and scrutiny. Part of this approach is the reconceptualization of users of services or functions as customers even though a quasi supplier relationship does not seem to be involved, such as between a regulator and a regulatee. This empowerment of the customer has a consequential impact on the regulation process. This paper theorizes this dynamic of power as recursive governmentality. It examines the change and unintended consequences in a regulatory authority, HM Revenue and Customs, the UK tax administration, as it responds to this policy context and how this leads to a search for a new identity as a customer-service provider.
Original languageEnglish
JournalBritish Journal of Management
Volume24
Issue numberS3
Early online date7 Sept 2013
DOIs
Publication statusPublished - 2013

Fingerprint

Dive into the research topics of 'The changing role of tax governance: Remaking the large corporate taxpayer into a visible customer partner'. Together they form a unique fingerprint.

Cite this