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Towards a general theory of tax practice

Kirchler, Erich; Frecknall-Hughes, Jane


Erich Kirchler

Jane Frecknall-Hughes


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.


Kirchler, E., & Frecknall-Hughes, J. (2015). Towards a general theory of tax practice. Social & legal studies, 24(2), 289-312.

Acceptance Date Dec 1, 2014
Online Publication Date May 24, 2015
Publication Date 2015-06
Deposit Date Feb 12, 2016
Publicly Available Date Feb 12, 2016
Journal Social & legal studies
Print ISSN 0964-6639
Electronic ISSN 1461-7390
Publisher SAGE Publications
Peer Reviewed Peer Reviewed
Volume 24
Issue 2
Pages 289-312
Keywords Tax practitioners, Conceptual analysis of work, Negotiation theory
Public URL
Publisher URL
Additional Information Authors' accepted manuscript of article published in: Social & legal studies, 2015, v.24, issue 2 The final publication is available at Springer via


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