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Martin Laheen


Prof Sheila Killian & Prof Philip O’ Regan

Working Title of Thesis:

Exploring Factors That Influence Tax Experts’ Self -Perceptions of the Value of Facets of Expertise in their Daily Tax Work


My PhD research explores factors that influence perceptions of expertise in tax experts. More specifically, I explore tax experts own self-perception of the value of facets of expertise to their daily tax work, and the conditions that might influence a tax expert to place a particular value on those facets of expertise. My research is theorised using Bourdieu’s concept of habitus, field, and capital. Data for my research came from a large-scale survey questionnaire, directed at tax experts, and followed up by semi-structured interviews, again with tax experts. My research engages with a global audience of tax experts coming from a diverse range of professional backgrounds, and working across a broader than usual range of tax expert domains. In terms of academic contribution, my research provides a novel perspective on factors that influence tax experts’ self-perceptions of the value of facets of expertise in their daily tax work. My research forms part of the COFFERs Project. The project is a H2020 funded initiative, the aim of which is to provide novel solutions that address deficiencies in the EU fiscal regime going forward.