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Towards a general theory of tax practice

Frecknall-Hughes, Jane; Kirchler, Erich

Authors

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.

Journal Article Type Article
Publication Date Jun 1, 2015
Print ISSN 0964-6639
Electronic ISSN 1461-7390
Publisher SAGE Publications (UK and US)
Peer Reviewed Peer Reviewed
Volume 24
Issue 2
Pages 289-312
APA6 Citation Frecknall-Hughes, J., & Kirchler, E. (2015). Towards a general theory of tax practice. Social and Legal Studies, 24(2), 289-312. doi:10.1177/0964663915571787
DOI https://doi.org/10.1177/0964663915571787
Keywords Tax practitioners; Conceptual analysis of work; Negotiation theory
Publisher URL https://journals.sagepub.com/doi/abs/10.1177/0964663915571787

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