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Since 1995, following the Organisational Review of the Department, the New Zealand Inland Revenue Department has tried to alter the way in which staff interact with taxpayers. A core aspect of this change has been an instruction to refer to taxpayers as “customers” with “needs” rather...
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's "enhanced relationship" model. For the last decade, Australia and New Zealand have tested this initiative under the name of … "responsive regulation". This article examines the experiences of Australia and New Zealand in forming an enhanced relationship …
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