An Exploration of Risk from Tax Expert Networks

This paper explores the situations in which tax experts are most likely to take an innovative or aggressive tax position, focusing on the self-perception of the experts themselves of the factors that may trigger such a tendency. The results are important because they highlight the micro-influences on tax experts which may move them along the spectrum of tax avoidance, which has been acknowledged as posing a significant risk to public welfare, equality of opportunity and the common good. The paper presents findings from an international survey of tax professionals and experts and highlights some key risk factors. This aims to empower both regulators and professional bodies concerned with the governance of tax experts in addressing the problem of tax avoidance.