A5080129513- Taxation and Compliance Studies
- Corporate Taxation and Avoidance
- Higher Education Governance and Development
- Corporate Finance and Governance
- Taxation and Legal Issues
- Local Government Finance and Decentralization
- Ethics in Business and Education
- Auditing, Earnings Management, Governance
- Experimental Behavioral Economics Studies
- International Student and Expatriate Challenges
University of Limerick
2020-2024
University of Oxford
2021
University of Essex
2021
Columbia University
2021
Université Paris-Panthéon-Assas
2021
University of Buenos Aires
2021
University of Leicester
2021
Charles University
2021
University College London
2021
Abstract International tax governance is significant societally as it impacts both inequality and the capacity of governments to deliver on their social contracts. Tax experts forma key, under‐researched, heterogeneous element ecosystem, subject a range hard soft influences. While problematic regimes are appropriately identified by reference lax regulation or financial opacity, few empirical studies explore how operating in these jurisdictions affects individually. Using international survey...
Purpose The purpose of this paper is to garner a deeper understanding the site influence aspects risk management for tax practitioners. Design/methodology/approach research design twofold. Phase one consisted wide-scale international survey with 1,061 experts across 59 jurisdictions. In phase two, authors followed up 68 semi-structured interviews practitioners working in 11 different countries. Findings findings recognise importance firm as significant “site influence” shaping their appetite...
Purpose The purpose of this paper is to explore the dynamics in relationship between tax practitioners and their clients, understand how reconcile competing logics work. Design/methodology/approach This research adopts a qualitative approach which semi-structured interviews are conducted with 68 across 11 countries, allowing for examination an in-depth personal perspective on practitioners’ relationships clients. Findings Using Bourdieusian frame, I find that long-term client built trust...