This paper argues that random audit programs provide income taxpayers with information that alters their perceptions of, and hence their behavioral responses to, audits. Comparing samples of randomly selected audited and non-audited UK taxpayers, the evidence confirms predictions that audited...

In this paper we focus on the effects of investigations on tax compliance. Results from empirical studies suggest that the effects of audits are not only in terms of recovered unpaid tax (direct effects), but there are also indirect effects in terms of future better compliance in the rest of the...

This paper examines the reasons citizens would choose to accept or non-accept/reject public e-services. The approach taken was based on the model of acceptance of technology in households (MATH) and on the two factors theory. The research model was measured with data gathered in two phases, via...

This paper should be considered as a co-construction, a dialogue between a researcher in management science and a technician of public administration. We aim at discovering if sustainable development practices modify the meaning actors give to their work in the public administration field. We...

Bilan et prospective sur la notion de service public

Professional education and labour have been nationally deregulated. On the EU-level there is, however, a dynamic integration and re-regulation away from ‘hard tools’ and a growing importance of ‘soft regulation’. The aim of this article is to study the development of methods for...

From post-war era beginning until 1956 - the year which the ministry of Labour celebrated the first half-century it had been in existence -, its division for Labour and Employment was a strikingly stable organisation. Nearly each of its high-ranking managers (the assistant principals, the...

Since 1986, Vietnam has been reforming its economic system, moving from a centrally planned economy to a market-oriented economy connected to the rest of the world. This process has been shaped by the tensions and power relationship between moderate and radical reformers and the interaction of...