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

该项目以WRA为案例研究，旨在探索新税务机关头五年财政下放背景下的公共部门创新。WRA从一开始就从事行政程序创新。然而，遵守同一“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，随着新成立的组织（负责管理新下放的税收）的发展和成熟，特别是随着它未来与更多合作伙伴和利益相关者的互动，可能会产生压力。因此，本研究项目将具体研究：1）WRA在威尔士实施其核心原则所体现的创新“税务”方式的关键因素; 2）阻止其实践、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：本项目将采用混合方法。定量数据将包括调查和统计数据。定性数据将包括文件，访谈和“现场”观察，以提供更深入的见解和背景，以支持定量数据。一个溯因的方法通知制度理论，合法性理论和利益相关者理论将被用来制定研究问题，命题，并解释调查结果。

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.