umu.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Regulating tax advisers: a European comparison of recent developments and future trends
University of Exeter. (FairTax)
National University of Ireland, Galway. (FairTax)
University of Exeter. (FairTax)
2016 (English)Report (Refereed)
Abstract [en]

This report investigates the role of tax advisers in large business tax compliance. The report compares the tax advisory industries in four EU Member States, the United Kingdom (UK), the Republic of Ireland (Ireland), the Netherlands and Germany. The focus is on the professional background of tax advisers and the regulatory frameworks in which advisers operate.

In the UK, Ireland and the Netherlands, tax advice is provided by different types of professionals – exclusive tax advisers, lawyers, accountants and others. The German system stands out as all tax related work is reserved to a strongly protected tax advisory profession. Due to high entrance criteria to the profession, as well as strict professional duties, German tax advisers enjoy a strong reputation. The non-protected status of the British, Irish and Dutch tax professions has resulted in a more dynamic and client oriented approach of tax advisers. In addition, the number of exclusive tax advisers the UK, Ireland, and the Netherlands is smaller than in Germany, and, in contrast to the German situation, it is not so much tax advisory work that leads to access to non-tax work, but non-tax work leading to tax advisory assignments.

Tax advisers in Europe are subject to  highly  different  regulatory  frameworks.  Two  main types of regulation can be distinguished. First, there are rules aimed at the tax profession directly, which are mostly documented in laws, codes, standards, or a combination thereof. Direct regulations are most strongly developed in Germany, and, with the exception of anti- terrorism financing regulations, virtually absent in the British, Irish and Dutch tax systems. Second, the regulatory framework provides indirect forms of regulation by setting out how services provided by tax advisers should be organised. These regulations are scarce in the German system, but prevalent in the British, Irish and Dutch tax systems. Hence, the report demonstrates that a low degree of regulation of the tax advisory profession goes together with a high degree of regulation and supervision of the work in which tax advisers  are involved.

The role of tax advisers in the British, German, and Dutch tax system has been eroded in recent years. The position of tax advisers has been affected most strongly in the Netherlands with the introduction of horizontal monitoring.

A main conclusion of the report is that in order to adequately identify the  relationship between tax advisers and taxpayers’ compliance, a multidimensional analysis is required of the advisory profession within the wider regulatory landscape, not limited to regulations that directly apply to the tax profession but comprise all regulations that affect tax advisory work. What initially appear to be very heterogeneous European regulatory frameworks for tax advisers, are in practice systems that are much more convergent in terms of the regulatory output they produce regarding tax advisory work.

Place, publisher, year, edition, pages
Umeå: Umeå universitet , 2016. , 42 p.
Series
FairTax: Working Paper Series, 06
Keyword [en]
tax advisers, regulation of tax advisory work, professional tax and accountancy bodies
National Category
Law and Society
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:umu:diva-128672OAI: oai:DiVA.org:umu-128672DiVA: diva2:1055242
Projects
FairTax
Funder
EU, Horizon 2020, 649439
Available from: 2016-12-12 Created: 2016-12-12 Last updated: 2017-02-20Bibliographically approved

Open Access in DiVA

fulltext(1060 kB)188 downloads
File information
File name FULLTEXT01.pdfFile size 1060 kBChecksum SHA-512
cbd2f2f9bf771c3b5cbc73edcbfa92a1af27ade6bb6db8bc57f98e763b44e84375b5e80683bf52907588f5ea6291876b01cd1dda412fe68687d680cb9d13d526
Type fulltextMimetype application/pdf

Law and Society

Search outside of DiVA

GoogleGoogle Scholar
Total: 188 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 867 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf