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The role of income tax in the genesis of the tax profession

Frecknall-Hughes, Jane

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Abstract

This paper has two main aims: first, to show how and why, from a functionalist perspective, income tax, especially after 1842, contributed to the development of the accounting profession; and, second, to show how, by this, the seeds of a specialist tax profession were sown. It examines the nature of the legal and commercial difficulties associated with income tax as revealed by the academic literature, then goes on to use newspaper and other press reports and articles to show how accountants were involved in helping to resolve such difficulties on a day-today basis. It does this for a key period of development for both income tax and the accounting profession: between 1798 and 1900. The examination of press materials reveals that accountants' involvement in income tax not only helped towards the development of the profession, but, arguably, drove the development of accounting principles and sowed the seeds for a more specialist tax profession to emerge.

Citation

Frecknall-Hughes, J. (2020). The role of income tax in the genesis of the tax profession. Journal of Tax Administration, 6(1), 23-50

Journal Article Type Article
Acceptance Date Apr 28, 2020
Online Publication Date Jun 1, 2020
Publication Date Jun 1, 2020
Deposit Date Jun 23, 2020
Publicly Available Date Jun 24, 2020
Journal Journal of Tax Administration
Print ISSN 2059-190X
Publisher University of Exeter Business School
Peer Reviewed Peer Reviewed
Volume 6
Issue 1
Pages 23-50
Keywords income tax; accounting profession development; tax profession development; newspaper reports/articles
Public URL https://nottingham-repository.worktribe.com/output/4704132
Publisher URL http://jota.website/index.php/JoTA/article/view/261

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