Towards a general theory of tax practice
(2015)
Journal Article
Frecknall-Hughes, J., & Kirchler, E. (2015). Towards a general theory of tax practice. Social and Legal Studies, 24(2), 289-312. https://doi.org/10.1177/0964663915571787
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 practitio... Read More about Towards a general theory of tax practice.