Corruption in Tax Administration: Interviews with Experts

NP Antonakas, AE Giokas… - Procedia-Social and …, 2013 - Elsevier
… In this study we have taken interviews from a target – group of people who have a deep …
tax administration. The target group interviewed consisted of: ∞ Executives of Control, Tax and …

The emergence of the tax official into a T-shaped knowledge expert

P Tuck - Critical Perspectives on Accounting, 2010 - Elsevier
… This paper uses the specific case of professional tax officials in the UK tax administration to
… From a Foucauldian perspective, this section considers the evidence from the interviews and …

Defining and managing corporate tax risk: perceptions of tax risk experts

AI Brühne, D Schanz - Contemporary Accounting Research, 2022 - Wiley Online Library
… practice—little is yet known about how firms define and manage tax-related risks. We perform
our analysis based on 33 expert interviews, which we conducted with 42 tax risk experts. …

Presenting and evaluating the tax compliance model of legal entities based on the views of tax experts using the underlying theory in the Iranian tax system

S Karimi, MH Khan Mohammadi, M Jafari - Journal of Management …, 2021 - jmaak.ir
… For this purpose, 25 tax experts were interviewed (Deputy Minister of Taxation, Heads of …
the tax administration by using software tools and identifying the factors affecting corporate tax

The market for corporate tax knowledge

J Hasseldine, K Holland, P van der Rijt - Critical Perspectives on …, 2011 - Elsevier
… In the interview guides that were used in the present study, a … on tax administration as
well as the changing corporate taxtax expertise, tax bulletins for people with a moderate tax

[PDF][PDF] Identify and prioritize effective factors for reducing tax evasion from tax affairs organization experts' opinions using an analytical hierarchy process by drawing a …

S Aghaei, BB Dehkordi… - Int. J. Nonlinear Anal …, 2024 - journals.semnan.ac.ir
… and prioritize the effective factors in reducing tax evasion in the Tax Administration, first,
experts were interviewed about the effective factors in reducing tax evasion in the form of an …

Shady car dealings and taxing work practices: An ethnography of a tax audit process

K Boll - Accounting, Organizations and Society, 2014 - Elsevier
… process whereby the tax administration succeeds in making … that the field of taxation is a
specialised area of expertise with a … audit process: based on interviews with tax inspectors, they …

17 Corruption in tax administration: lessons from institutional reforms in Uganda

OH Fjeldstad - International handbook on the economics of …, 2005 - elgaronline.com
… communities; personal interviews and discussions with present and past tax officers and …
board did not possess the required technical expertise on taxation matters. Thus, when the …

Powering ideas through expertise: professionals in global tax battles

L Seabrooke, D Wigan - Ideas, Political Power, and Public …, 2018 - api.taylorfrancis.com
… These positions were identified in multiple interviews with tax activist and corporate tax
planners conducted in New York, Copenhagen, Barbados, Madrid, Brussels and London …

Constituencies and Control in Statutory Drafting: Interviews with Government Tax Counsels

SY Oei, LZ Osofsky - Iowa L. Rev., 2018 - HeinOnline
interviews revealed that tax legislation drafting decisions are both targeted to and controlled
by experts… effects of taxes and tax administration; investigating methods of tax simplification; …