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E-raamat: Taxation: A Fieldwork Research Handbook

Edited by (University of Exeter, UK)
  • Formaat: 264 pages
  • Ilmumisaeg: 29-Mar-2012
  • Kirjastus: Routledge
  • ISBN-13: 9781136333682
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  • Formaat: 264 pages
  • Ilmumisaeg: 29-Mar-2012
  • Kirjastus: Routledge
  • ISBN-13: 9781136333682

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Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon rather than as abstraction from the real world is largely neglected.

Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book:





Introduces tax as a field of enormous potential for research to all social scientists Explains the methodological issues relating to tax research Provides new opportunities for tax researchers to widen the scope of their enquiries Encourages researchers to think differently about this subject

Given the importance of taxation to modern society, not only as a revenue raising mechanism, but also as a tool of governance used to influence social actors, this unique text is a vital read for any social science researcher interested in this subject.

Arvustused

'This unique book offers new ways of thinking for practitioners and researchers to explore tax policy, its practical application and its critical importance in modern society.'

John Hasseldine, University of New Hampshire, USA

'This book on tax research fills an important gap in tax literature. It wets the appetite for tax research by cogently discussing methodology and by providing clear summaries of key theories and their application, revealing tax as a socio-political phenomenon.'

Helen Oakes, Keele University, UK

'A work of exemplary breadth and scholarship which should serve as a clarion call for further research into taxation from a social science perspective.'

John Ward, Emeritus Professor of Taxation, University of Ulster, UK

'This volume contains some excellent contributions to fieldwork research in taxation. Both experienced researchers and those new to the fascinating world of tax research will find this an interesting and useful resource.'

Simon James, University of Exeter Business School, UK and Fellow of the Chartered Institute of Taxation

'Lynne Oats has created a useful, practical book that will undoubtedly encourage new and exciting research in the tax field. This is timely given that the need to better understand this subject is more in the public consciousness at present than it has been at any time in recent history, yet has not always been well served by the approaches taken to its exploration.'

Andrew Lymer, Professor of Accounting and Taxation, University of Birmingham, UK

'This book, which includes contributions by a number of prominent tax researchers, reflects the multidisciplinary nature of tax research by bringing together alternative methodologies, and explaining the application of each.'

Helen Hodgson, University of New South Wales, Australia

List of illustrations
viii
Notes on contributors ix
Preface xiv
PART I Researching tax
1(72)
1 Tax as a social and institutional practice
3(6)
Lynne Oats
2 On methods and methodology
9(10)
Lynne Oats
3 Gathering and interpreting qualitative data
19(7)
Lynne Oats
4 Case studies
26(8)
Helen Rogers
Lynne Oats
5 Designing and administering surveys
34(9)
Margaret McKerchar
6 Using quantitative approaches
43(7)
Margaret McKerchar
7 Ethnography and tax compliance
50(9)
Karen Boll
8 Moral reasoning in tax practice: the development of an assessment instrument
59(14)
Elaine Doyle
Jane Frecknall Hughes
Barbara Summers
PART II Possibilities of social theory
73(70)
9 Varieties of institutionalism
75(5)
Lynne Oats
10 New institutional sociology and the endogeneity of law
80(17)
Emer Mulligan
11 Historical institutionalism
97(10)
Lisa Marriott
12 Communities of experts
107(7)
Lynne Oats
Helen Rogers
13 Insights from Bourdieu
114(6)
Lynne Oats
Louise Gracia
14 Governmentality
120(6)
Lynne Oats
15 Tea parties, tax and power
126(8)
Rebecca Boden
16 Actor-Network Theory and tax compliance
134(9)
Karen Boll
PART III Tales from the field
143(103)
17 The management of tax knowledge
145(7)
John Hasseldine
Kevin Holland
Pernill G.A. van der Rijt
18 Ethics in tax practice: an exploratory analysis
152(10)
Elaine Doyle
Jane Frecknall Hughes
Keith W. Glaister
19 A study of the changing relationship between large corporates and the Inland Revenue
162(9)
Penelope Tuck
20 The changing role of accountants in HMRC
171(7)
Lynne Oats
Penelope Tuck
21 Analysing the enhanced relationship between corporate taxpayers and revenue authorities: a UK case study
178(9)
Judith Freedman
Geoffrey Loomer
John Vella
22 Transfer pricing: advance pricing agreements
187(9)
Helen Rogers
23 Theoretical framework for applied research on tax policies
196(11)
Gitte Heij
24 Tax planning in practice: a field study of US multinational corporations
207(12)
Emer Mulligan
25 Policy making in action: tax and retirement
219(9)
Lisa Marriott
26 The Delphi technique
228(14)
Chris Evans
Kate Collier
27 Tax research going forward
242(4)
Lynne Oats
Index 246
Lynne Oats is Professor of Taxation and Accounting at the University of Exeter, UK. Her research interest is taxation policy and practice in social and institutional contexts, in both historical and contemporary settings. She has published extensively in the field and is co-author of three books, Taxation Policy and Practice (Fiscal Publications, 2011), Principles of International Taxation (Bloomsbury Professional, 3rd edn 2012) and Accounting Principles for Tax Purposes (Bloomsbury Professional, 2010). She is Assistant Editor of British Tax Review and is Vice Chair of the UK Tax Reasearch Network.