Doyle, Elaine; Frecknall Hughes, Jane; Glaister, Keith W. and Summers, B.
(2012). Ethics in tax practice: an exploratory analaysis.
In: Oats, Lynne ed.
Taxation: a fieldwork research handbook.
Abingdon: Routledge, pp. 152–161.
[About the book]
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.
||2012 Lynne Oats
||Open University Business School
||21 Apr 2011 09:35
||03 Oct 2013 09:31
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