TAX PRACTITIONERS AND TAX AVOIDANCE: Gaming through authorities, cultures, and markets

    Research output: Chapter in Book/Report/Conference proceedingChapter

    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 languageEnglish
    Title of host publicationThe Routledge Companion to Tax Avoidance Research
    Editors Nigar Hashimzade & Yuliya Epifantseva
    Place of PublicationUnited States of America, New York
    PublisherRoutledge Taylor & Francis Group
    Pages320-339
    Edition1st
    ISBN (Print)9781315673745
    DOIs
    Publication statusPublished - 2017

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