Taxation: A Fieldwork Research Handbook

ISBN-13: 9780415577618 / Angielski / Twarda / 2012 / 250 str.

Lynne Oats

Opis

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.

Spis treści

Part I: Researching Tax  Introduction  1. Tax as a Social and Institutional Practice  2. On Methods and Methodology  3. Gathering and Interpreting Qualitative Data  4. Case Studies  5. Designing and Administering Surveys  6. Quantitative Approaches  7. Ethnography and Tax Compliance  8. Moral Reasoning in Tax Practice: The Development of an Assessment Instrument  Part II: Possibilities of Social Theory  9. Varieties of Institutionalism  10. New Institutional Sociology and the Endogeneity of Law  11. Historical Institutionalism  12. Communities of Experts  13. Insights from Bourdieu  14. Governmentality  15. Tea Parties, Tax and Power  16. Actor-Network Theory and Tax Compliance  Part III: Tales from the Field  17. The Management of Tax Knowledge  18. Ethics in Tax Practice: An Exploratory Analysis  19. A Study of the Changing Relationship between Large Corporates and the Inland Revenue  20. The Changing Role of Accountants in HMRC  21. Analyzing the Enhanced Relationship between Corporate Taxpayers and Revenue Authorities: A UK Case Study  22. Transfer Pricing: Advance Pricing Agreements  23. Theoretical Framework for Applied Research on Tax Policies  24. Tax Planning in Practice: A Field Study of US Multinational Corporations  25. Policy Making in Action: Tax and Retirement  26. The Delphi Technique  27. Tax Research Going Forward

O autorze

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.