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