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

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.