Making a difference - the intent behind our Strategic statement 2010-15 booklet

Bringing it together

The themes of 'encourage', 'support', 'protect', 'enhance' and 'champion' overlap and are in many ways interdependent. By championing ways to improve the system on the ground we encourage willing participation and support taxpayers. Similarly by enhancing our capabilities we better support and protect taxpayers. By supporting and protecting honest taxpayers we champion the care and management of fair and equitable tax and superannuation systems.

By following these themes we foresee a future where:

• People are more engaged and willing to participate if they know what is expected of them and they are able to do this easily at minimum cost.
• People are more likely to participate where they can obtain assistance and guidance on how they should participate. Practical assistance and ease of compliance often go hand in hand.
• People are more willing to participate if they believe that others are paying their fair share of tax (i.e., the tax properly payable under the law). A level playing field legitimises the value of the tax and superannuation systems as community assets.
• People are more likely to participate if they are not competitively disadvantaged by doing the right thing. This is so because they see the systems as working fairly and they feel supported.
• People may be deterred from evading their obligations if there is a real risk of being caught. Deterrence encourages proper participation and supports the vast majority of taxpayers who properly fulfil their obligations.
• People are more likely to participate if they have trust and confidence in the efficiency, effectiveness, fairness and integrity of the administration. Accordingly, the ATO must be passionate about improving our capabilities and in demonstrating an unwavering commitment to our corporate values.
• People are more likely to participate if they believe the tax and superannuation systems are working as they are intended to work. This depends in part on how well the community and its institutions have played their part in the care and management of these systems.
• People are more likely to participate if the society as a whole sees this as simply the right thing to do.