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

Elea Wurth; Valerie Braithwaite

doi:10.4324/9781315673745-21

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

Research output: Chapter in Book/Report/Conference proceeding › Chapter

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
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	https://doi.org/10.4324/9781315673745-21
Publication status	Published - 2017

Access to Document

10.4324/9781315673745-21

Cite this

@inbook{883a8ee8e77d428b8ce6ec52c8bacad5,

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

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.",

author = "Elea Wurth and Valerie Braithwaite",

year = "2017",

doi = "10.4324/9781315673745-21",

language = "English",

isbn = "9781315673745",

pages = "320--339",

editor = "{Nigar Hashimzade & Yuliya Epifantseva}",

booktitle = "The Routledge Companion to Tax Avoidance Research",

publisher = "Routledge Taylor & Francis Group",

edition = "1st",

}

TAX PRACTITIONERS AND TAX AVOIDANCE: Gaming through authorities, cultures, and markets. / Wurth, Elea; Braithwaite, Valerie.

The Routledge Companion to Tax Avoidance Research. ed. / Nigar Hashimzade & Yuliya Epifantseva. 1st. ed. United States of America, New York : Routledge Taylor & Francis Group, 2017. p. 320-339.

Research output: Chapter in Book/Report/Conference proceeding › Chapter

TY - CHAP

T1 - TAX PRACTITIONERS AND TAX AVOIDANCE: Gaming through authorities, cultures, and markets

AU - Wurth, Elea

AU - Braithwaite, Valerie

PY - 2017

Y1 - 2017

N2 - 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.

AB - 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.

U2 - 10.4324/9781315673745-21

DO - 10.4324/9781315673745-21

M3 - Chapter

SN - 9781315673745

SP - 320

EP - 339

BT - The Routledge Companion to Tax Avoidance Research

A2 - Nigar Hashimzade & Yuliya Epifantseva, null

PB - Routledge Taylor & Francis Group

CY - United States of America, New York

ER -

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

Abstract

Access to Document

Fingerprint

Cite this