Abstract
Elea Wurth and Valerie Braithwaite consider the relationship between a taxpayer and a tax practitioner as a micro social process that is affected by social forces. The chapter offers an overview of several models of interaction between taxpayers and tax practitioners, along with an integrated framework for a broader study of the tax avoidance industry. Using a survey of over 1, 000 practitioners preparing and lodging returns for clients with the Australian Taxation Office, the authors identify a number of factors that influence the behaviour of a tax practitioner and that can be used to change this behaviour.
Original language | English |
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Title of host publication | The Routledge Companion to Tax Avoidance Research |
Editors | Nigar Hashimzade & Yuliya Epifantseva |
Place of Publication | United States of America, New York |
Publisher | Routledge Taylor & Francis Group |
Pages | 320-339 |
Edition | 1st |
ISBN (Print) | 9781315673745 |
DOIs | |
Publication status | Published - 2017 |