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Law and policy is one thing, but their implementation and administration is affected by organizational cultures. Meidinger has argued that knowledge of regulatory and organizational cultures assists understanding of how law and policy work in practice. This article examines three revenue administrations that are moving from a command-and-control style of regulation to a more persuasive and responsive style of regulation. The central argument is that there is a determining step in the process of clarification, reconciliation, responsiveness, and design of a tax system. That step is the extent to which organizational culture can be changed to embrace inclusive discussion and creative solutions to the administration of tax law and policy. 相似文献
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During the 1980s there was both centralization and decentralization in the British policy process. The centre was to be responsible for broad policy whilst the institutions in closest contact with those who consumed or used a service were to be responsible for implementation. This style was, in part, a reaction to the perception that organized interests acted as a severe restraint on the centre. Experience, however, demonstrated government's dependence on the cooperation of organized interests and their intermediate organizations. This article argues that effective policy-making requires the formation of intermediate organizations linking macro- and micro-institutions. These organizations are vital for communication, representation and negotiation and therefore they inevitably constrain the centre's freedom. Effective policy requires a partnership between the centre and sub-centre via intermediate institutions and these institutions are likely to become more important as decentralization continues. The role of intermediate institutions are explored via case studies of training and arts policy. 相似文献
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The Conservative government announced the Financial Management Initiative in 1982. This article is based on research into the genesis, development and impact of the FMI. The findings suggest that the FMI has contributed significantly to the institutionalization of resource management in general and cost awareness in particular. Implementation has been influenced, however, by the differentiation of departmental tasks and contexts, the inevitable tension between management and politics, and the difficulty of meeting the conditions for the successful engineering of cultural change. 相似文献