TY - CHAP
T1 - TAX PRACTITIONERS AND TAX AVOIDANCE
T2 - Gaming through authorities, cultures, and markets1
AU - Wurth, Elea
AU - Braithwaite, Valerie
N1 - Publisher Copyright:
© 2018 selection and editorial matter, Nigar Hashimzade and Yuliya Epifantseva; individual chapters, the contributors.
PY - 2017/1/1
Y1 - 2017/1/1
N2 - Elea Wurth and Valerie Braithwaite consider the relationship between a taxpayer and a tax practitioner as a micro social process that is affected by social forces. The chapter offers an overview of several models of interaction between taxpayers and tax practitioners, along with an integrated framework for a broader study of the tax avoidance industry. Using a survey of over 1, 000 practitioners preparing and lodging returns for clients with the Australian Taxation Office, the authors identify a number of factors that influence the behaviour of a tax practitioner and that can be used to change this behaviour.
AB - Elea Wurth and Valerie Braithwaite consider the relationship between a taxpayer and a tax practitioner as a micro social process that is affected by social forces. The chapter offers an overview of several models of interaction between taxpayers and tax practitioners, along with an integrated framework for a broader study of the tax avoidance industry. Using a survey of over 1, 000 practitioners preparing and lodging returns for clients with the Australian Taxation Office, the authors identify a number of factors that influence the behaviour of a tax practitioner and that can be used to change this behaviour.
UR - http://www.scopus.com/inward/record.url?scp=85064011291&partnerID=8YFLogxK
U2 - 10.4324/9781315673745-21
DO - 10.4324/9781315673745-21
M3 - Chapter
SN - 9781138941342
SP - 320
EP - 339
BT - The Routledge Companion to Tax Avoidance Research
PB - Taylor and Francis
ER -