Tax Professionals in the Academic Spotlight: A Review of Recent Literature
Abstract
Interest in tax professionals has increased significantly over the years in disparate ways. This review examines 46 articles published in 26 different journals with the aim of providing an overview of the current academic research on the topic. Seven themes were identified, which are discussed under three headings: tax professionals’ relationships with clients; their relationships with tax laws, their work more broadly and the profession; and, the broader relationship of their work with regulation, society, and ethics. The article concludes with general observations about the current literature and provides several suggestions for the direction of future research.
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