Knowledge flows in taxation: an empirical study

van der Rijt, P.G., Hasseldine, J and Holland, K.M. (2008) Knowledge flows in taxation: an empirical study , Southampton, UK University of Southampton (University of Southampton Discussion Paper Series: Centre for Research in Accounting, Accountability and Governance, CRAAG-08-07).


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The purpose of this paper is to explore how developments in tax legislation in the UK are captured by companies and incorporated into their tax knowledge. The institutions that play a crucial role in the implementation of tax knowledge are the government (HMRC), accounting firms, and corporate tax payers. The relationships between these institutions are described in the context of a knowledge market, where HMRC is identified as a knowledge seller, accounting firms defined as knowledge brokers, and corporate taxpayers as knowledge buyers. Our findings are based on qualitative in-depth interviews with employees in this knowledge market. The results suggest that knowledge brokers, who are intermediaries between the knowledge seller and knowledge buyers, have a relatively strong position in the knowledge market. These findings imply that knowledge brokers experience challenges in terms of how to create new knowledge, how to find a balance in the kowledge they contribute and collect, and how to handle scepticism of knowledge buyers. Further, the results show that inter- and intra-organisational processes of knowledge sharing are related, and shed light on facilitators of and barriers to these processes.

Item Type: Monograph (Discussion Paper)
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ePrint ID: 58177
Date :
Date Event
April 2008Published
Date Deposited: 18 Aug 2008
Last Modified: 16 Apr 2017 17:37
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