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Taxation : a fieldwork research handbook / ed. Lynne Oats

Secondary Author Oats, Lynne Country Reino Unido. Publication London : Routledge, 2012 Description XIV, 248 p. ; 24 cm ISBN 978-0-415-57761-8 CDU 336.2
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Item type Current location Call number Status Date due Barcode Item holds Course reserves
Monografia Biblioteca Geral da Universidade do Minho
BGUM 336.2 - T Available 422185

Mestrado em Contabilidade Complementos de Fiscalidade 2º semestre

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Enhanced descriptions from Syndetics:

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.

Table of contents provided by Syndetics

  • 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

Author notes provided by Syndetics

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.

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