Towards a general theory of tax practice
- Author(s)
- Jane Frecknall-Hughes, Erich Kirchler
- Abstract
This article works towards developing a general theory of tax practice by identifying the type of individuals who provide tax services and examining the nature of the fragmented market in which they operate. The empirical studies in the tax practitioner literature have been considered with a view to determining what exactly tax practitioners do and how they interact and deal with the persons on whose behalf they work. This is done with a view to developing a conceptual analysis of their work. Negotiation theory (Wall, 1985) is then posited as a general theory that fits many aspects of tax practitioners and their work, when analysed in this way.
- Organisation(s)
- Department of Occupational, Economic and Social Psychology
- External organisation(s)
- Open University
- Journal
- Social & Legal Studies
- Volume
- 24
- Pages
- 289–312
- No. of pages
- 24
- DOI
- https://doi.org/10.1177/0964663915571787
- Publication date
- 2015
- Peer reviewed
- Yes
- Austrian Fields of Science 2012
- 501029 Economic psychology
- Keywords
- ASJC Scopus subject areas
- General Social Sciences, Law, Sociology and Political Science
- Portal url
- https://ucrisportal.univie.ac.at/en/publications/432af5d3-27b8-479e-98ae-d2ca778c1837