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

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10.4324/9781315673745-21

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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

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

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