Cargando…
Taxation : a Fieldwork Research Handbook.
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 n...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken :
Taylor & Francis,
2012.
|
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Front Cover; Taxation; Copyright Page; Table of Contents; List of illustrations; Notes on contributors; Preface; Part I: Researching tax; 1. Tax as a social and institutional practice: Lynne Oats; 2. On methods and methodology: Lynne Oats; 3. Gathering and interpreting qualitative data: Lynne Oats; 4. Case studies: Helen Rogers and Lynne Oats; 5. Designing and administering surveys: Margaret McKerchar; 6. Using quantitative approaches: Margaret McKerchar; 7. Ethnography and tax compliance: Karen Boll.
- 8. Moral reasoning in tax practice: the development of an assessment instrument: Elaine Doyle, Jane Frecknall Hughes and Barbara SummersPart II: Possibilities of social theory; 9. Varieties of institutionalism: Lynne Oats; 10. New institutional sociology and the endogeneity of law: Emer Mulligan; 11. Historical institutionalism: Lisa Marriott; 12. Communities of experts: Lynne Oats and Helen Rogers; 13. Insights from Bourdieu: Lynne Oats and Helen Rogers; 14. Governmentality: Lynne Oats; 15. Tea parties, tax and power: Rebecca Boden; 16. Actor-network Theory and tax compliance: Karen Boll.
- Part III: Tales from the field17. The management of tax knowledge: John Hasseldine, Kevin Holland and Pernill G.A. van der Rijt; 18. Ethics in tax practice: an exploratory analysis: Elaine Doyle, Jane Frecknall Hughes and Keith W. Glaister; 19. A study of the changing relationship between large corporates and the Inland Revenue: Penelope Tuck; 20. The changing role of accountants in HMRC: Lynne Oats and Penelope Tuck; 21. Analysing the enhanced relationship between corporate taxpayers and revenue authorities: a UK case study: Judith Freedman, Geoffrey Loomer and John Vella.
- 22. Transfer pricing: advance pricing agreements: Helen Rogers23. Theoretical framework for applied research on tax policies: Gitte Heij; 24. Tax planning in practice: a field study of US multinational corporations: Emer Mulligan; 25. Policy making in action: tax and retirement: Lisa Marriott; 26. The Delphi technique: Chris Evans and Kate Collier; 27. Tax research going forward: Lynne Oats; Index.