Command-and-Control to Responsive Regulation: Taxation Administrations
Law and policy are one, but implementation and management are influenced by the organizational culture. Me dinger argued that knowledge of regulatory and organizational culture helps to understand how laws and policies actually work. In this article we look at three types of revenue management that go from regulation in command and control style to a more convincing and reactive regulatory style. The main argument is that there is a decisive phase in the process of clarification, tuning, response and design of the cleaning system. It is the extent to which organizational culture can be changed to allow extensive discussions and creative solutions for tax laws and policy operations.