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.
|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|
|Publication status||Published - 2017|