Theoretical Criminology · 2008 · 164 citations · 17 references
LawCriminologySociologyFinancial ComplianceRegulatory ComplianceTaxationCompliance TheoryLegal ComplianceTax ComplianceTax EnforcementTax PenaltiesCompliance EnforcementCompliance PenaltiesDynamic Compliance BehaviorDynamic Model DerivationDynamic Model IdentificationLegal ScholarshipPenalties
The study examines existing theories of compliance with community penalties and proposes a new dynamic model. The authors construct the model by integrating criminological and socio‑legal perspectives on compliance, reviewing definitions, dimensions, and explanatory theories, and incorporating insights from tax‑compliance research. The model’s implications suggest that policy and practice should move beyond compliance myopia toward a broader, dynamic understanding of community penalty compliance.
In this paper, we examine how compliance with community penalties has been theorized hitherto and seek to develop a new dynamic model of compliance with community penalties. This new model is developed by exploring some of the interfaces between existing criminological and socio-legal work on compliance. The first part of the paper examines the possible definitions and dimensions of compliance with community supervision. Secondly, we examine existing work on explanations of compliance with community penalties, supplementing this by drawing on recent socio-legal scholarship on private individuals' compliance with tax regimes. In the third part of the paper, we propose a dynamic model of compliance, based on the integration of these two related analyses. Finally, we consider some of the implications of our model for policy and practice concerning community penalties, suggesting the need to move beyond approaches which, we argue, suffer from compliance myopia; that is, a short-sighted and narrowly focused view of the issues.
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