Towards a general theory of tax practice

Kirchler, Erich; Frecknall-Hughes, Jane

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

Kirchler, E., & Frecknall-Hughes, J. (2015). Towards a general theory of tax practice. Social & legal studies, 24(2), 289-312. https://doi.org/10.1177/0964663915571787

• 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
• DOI: https://doi.org/10.1177/0964663915571787
• Keywords: Tax practitioners, Conceptual analysis of work, Negotiation theory
• Public URL: https://hull-repository.worktribe.com/output/385408
• Publisher URL: http://sls.sagepub.com/content/24/2/289
• 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 http://dx.doi.org/10.1177/0964663915571787