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Ethics in tax practice: an exploratory analysis

Doyle, Elaine; Frecknall Hughes, Jane and Glaister, Keith W. (2012). Ethics in tax practice: an exploratory analysis. In: Oats, Lynne ed. Taxation: A Fieldwork Research Handbook. Abingdon: Routledge, pp. 152–161.

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[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.

Item Type: Book Section
Copyright Holders: 2012 Lynne Oats
ISBN: 0-415-57761-6, 978-0-415-57761-8
Academic Unit/School: Faculty of Business and Law (FBL)
Item ID: 34727
Depositing User: Catherine Playle
Date Deposited: 18 Oct 2012 15:46
Last Modified: 07 Dec 2018 10:08
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