A1 Refereed original research article in a scientific journal

‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania




AuthorsOana Apostol, Alina Pop

PublisherElsevier

Publication year2019

JournalCritical Perspectives On Accounting

Journal name in sourceCritical Perspectives on Accounting

Volume58

First page 1

Last page23

Number of pages23

ISSN1045-2354

eISSN1095-9955

DOIhttps://doi.org/10.1016/j.cpa.2018.05.001

Web address https://doi.org/10.1016/j.cpa.2018.05.001

Self-archived copy’s web addresshttps://research.utu.fi/converis/portal/detail/Publication/32026147


Abstract

The role of the tax consultancy industry in promoting tax avoidance products is under increasing scrutiny in the Western world. Various societal actors, such as governmental and non-governmental organisations, academics and the media, have voiced their dissatisfaction with the negative effects of tax avoidance on state budgets. This is indicative of a changing attitude towards tax avoidance practices, and the public’s expectations of tax consultancy activities. Applying an institutional logics framework, this paper interprets the traditional values of tax consultancy as articulating commercial logic, and identifies new societal developments exerting pressure for ethical practices in the tax consultancy profession. While there are visible signs of both logics currently coexisting in Western countries, less is known about how these logics manifest in contexts beyond the Western world. We take an in-depth look at tax consultancy in Romania, a country that continuously strives to balance the remnants of its communist past with its newly claimed European identity. We examine the dynamics of these two institutional logics and how the features of Romanian society affect them.


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