Public sector innovation in Wales: Developing a Welsh way of doing tax

该项目以WRA为案例研究，旨在探索新税务机构头五年在财政权力下放的背景下的公共部门创新。WRA从一开始就致力于行政程序创新。然而，遵循同一领域(公共部门、中央和地方税务管理)的既定做法、政策和程序的压力，可能会阻碍创新和税务管理的有效性。特别是，随着一个新成立的组织的发展和成熟，特别是在它未来与更多的合作伙伴和利益相关者互动时，可能会出现压力。因此，该研究项目将具体审查：1)使WRA能够在威尔士实施其核心原则所体现的创新“纳税”方式的关键因素；以及2)防止其做法、政策和程序与其核心原则“脱钩”的关键因素。数据和研究方法：该项目将采用混合方法方法。量化数据将包括调查和统计数据。定性数据将包括文件、访谈和实地观察，以提供更深入的见解和背景来支持定量数据。在制度理论、合法性理论和利益相关者理论的指导下，本研究将采用一种溯因方法来阐述研究问题、命题，并解释研究结果。

Using the WRA as a case study, the project aims to explore public sector innovation in the context of fiscal devolution in the first five years of a new tax authority. The WRA has engaged in administrative process innovation since the outset. However, the pressures to conform to established practices, policies, and procedures of the same 'field' (public sector, central and local tax administration), may stall innovation and the effectiveness of tax administration. Particularly, pressures may arise as a newly formed organisation, tasked with the administration of new devolved taxes, develops and matures, especially as it interacts with more partners and stakeholders in future. Thus, the research project will specifically examine:1) The key factors enabling the WRA to implement its innovative ways of 'doing tax' in Wales as embodied by its core principles; and 2) The key factors preventing its practices, policies, and procedures from becoming 'decoupled' from its core principles.Data & research methodology: The project will adopt a mixed method approach. Quantitative data will include surveys and statistical data. Qualitative data will include documents, interviews, and observations in the 'field' to provide deeper insights and context to support the quantitative data. An abductive approach informed by institutional theory, legitimacy theory and stakeholder theory will be employed to formulate research questions, propositions, and to interpret findings.