Tax and Performance Measurement: An Inside Story

Mulligan, Emer; Oats, Lynne

doi:10.1108/s1058-749720160000023003

Cited by 2 publications

(2 citation statements)

References 29 publications

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“…The codification of knowledge in professional service firms has been examined in the literature (Morris and Empson, 1998), however, the codification of risk is under-explored. Mulligan and Oats (2009) explore tax aggressiveness as a manifestation of low risk aversion and find that, whereas a formal document expressing the risk strategy or policy of the firm may not exist, tax practitioners within the firm have a clear understanding of the firm’s risk appetite. Power (2009) laments the “impoverished conception of “risk appetite”” (p. 850) to an auditable organisational process.…”

Section: Literature Reviewmentioning

confidence: 99%

Risk attitudes of tax practitioners and firm influence

Lynch,

McCullagh

2024

MEDAR

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Purpose The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners. Design/methodology/approach The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries. Findings The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm. Practical implications This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners. Originality/value This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

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Section: Literature Reviewmentioning

confidence: 99%

Risk attitudes of tax practitioners and firm influence

Lynch,

McCullagh

2024

MEDAR

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“…Independence, willingness, and honesty are difficult to achieve if the taxpayers are having difficulties in understanding the tax provisions which contain high complexity and are rapidly changing as the adaptations to the changes of business environments. [20] and [22] explained that the complexity and ambiguity of tax provisions are the obstacles in implementing selfassessment. This complexity and ambiguity will cause multiple interpretations of the articles in taxation provisions.…”

Section: Introductionmentioning

confidence: 99%

The Dualism of Tax Consultants’ Roles in the Taxation System

Mangoting

Widuri

Eoh

2019

jak

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The dualism of tax consultant's role as the agent of taxpayers and governments becomes a phenomenon in this research. Therefore, this research aims to understand the meaning of the dualism role of tax consultants in the taxation system. This study uses a qualitative approach to interpretive methods. The interpretive method assumes that reality does not stand alone but is constructed by the research subject. The method of data collection is done by interviewing two taxpayers and three tax consultants. The data analysis focused on the sentences and phrases that directly allude the researched phenomenon. The result of the research tells that there is an effort to balance the dualism of the role so that tax consultants can still protect the taxpayer’s interests, while ensuring that their services do not harm the nation. The balance of the dualism of the role is reflected into four meanings, namely: taxpayer advisors, mediators of taxpayer and government conflicts, aligning taxpayer and government relations and controlling taxpayer compliance

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Tax and Performance Measurement: An Inside Story

Abstract: Against the background of increasing regulation and spotlight on the tax position of MNEs

Cited by 2 publications

References 29 publications

Risk attitudes of tax practitioners and firm influence

Risk attitudes of tax practitioners and firm influence

The Dualism of Tax Consultants’ Roles in the Taxation System

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