There is considerable scope for challenging the
orthodox positivist approaches to tax scholarship within
the accounting literature by using interpretive and critical
methodologies, such as those used in this paper, particularly
in terms of framing aspects of taxation, including
tax avoidance, as distinct (albeit interdisciplinary) social
practices. The influence of mainstream economics, psychology,
and law colours received understandings of the
practical functioning of tax systems and needs questioning.
One way this could be achieved is through broader, more
situated research, that explores ‘tax in action’ and examines
the linkages and relationships between tax, accounting
and regulatory practices and the influence of the
wider contexts in which these practices operate.
Beyond the tax field, this paper has shed light on the
relational aspects of boundary construction and maintenance
as an integral part of field practice. This includes
not only boundaries around social fields, but also those
within fields, as points at which struggles for field capital
intensify. Consensual understandings of the scope and locus
of intra-field boundaries are not static, and can be challenged
through critical incidents. Within these field
participants call into question field doxa, which may result
in boundary shifts or more subtle shifts in power relations,
as demonstrated in the Arctic Systems dispute.
There is considerable scope for challenging the
orthodox positivist approaches to tax scholarship within
the accounting literature by using interpretive and critical
methodologies, such as those used in this paper, particularly
in terms of framing aspects of taxation, including
tax avoidance, as distinct (albeit interdisciplinary) social
practices. The influence of mainstream economics, psychology,
and law colours received understandings of the
practical functioning of tax systems and needs questioning.
One way this could be achieved is through broader, more
situated research, that explores ‘tax in action’ and examines
the linkages and relationships between tax, accounting
and regulatory practices and the influence of the
wider contexts in which these practices operate.
Beyond the tax field, this paper has shed light on the
relational aspects of boundary construction and maintenance
as an integral part of field practice. This includes
not only boundaries around social fields, but also those
within fields, as points at which struggles for field capital
intensify. Consensual understandings of the scope and locus
of intra-field boundaries are not static, and can be challenged
through critical incidents. Within these field
participants call into question field doxa, which may result
in boundary shifts or more subtle shifts in power relations,
as demonstrated in the Arctic Systems dispute.
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