Towards a general theory of tax practice

Frecknall-Hughes, Jane; Kirchler, Erich

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.

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

• Journal Article Type: Article
• Acceptance Date: Sep 1, 2014
• Online Publication Date: May 24, 2015
• Publication Date: Jun 1, 2015
• Deposit Date: Dec 18, 2018
• Publicly Available Date: Jan 29, 2019
• 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
• DOI: https://doi.org/10.1177/0964663915571787
• Keywords: Tax practitioners; Conceptual analysis of work; Negotiation theory
• Public URL: https://nottingham-repository.worktribe.com/output/1421107
• Publisher URL: https://journals.sagepub.com/doi/abs/10.1177/0964663915571787