The Changing Role of Tax Governance: Remaking the Large Corporate Taxpayer into a Visible Customer Partner
以英国税务海关总署为例，研究新自由主义政策如何将纳税人重新定义为客户，导致税务机构角色转变和意外后果，适合关注税收治理与监管变革的学者。
Neo‐liberalism encourages the rule of private interests coordinated by markets and arms'‐length regulation by central government and regulatory bodies, and also through the explosion of audit and scrutiny. Part of this approach is the reconceptualization of users of services or functions as customers even though a quasi supplier relationship does not seem to be involved, such as between a regulator and a regulatee. This empowerment of the customer has a consequential impact on the regulation process. This paper theorizes this dynamic of power as recursive governmentality. It examines the change and unintended consequences in a regulatory authority, HM Revenue and Customs, the UK tax administration, as it responds to this policy context and how this leads to a search for a new identity as a customer‐service provider.