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Historical perspectives on the emergence of the tax profession: Australia and the UK

Published on 01 Jul 13 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This article contrasts the emergence of the tax profession in Australia and the UK. In both jurisdictions the tax profession is diverse in its membership though its origin appears to have been historically driven by the accountancy profession. Based on archival research, this article considers the context of the development of the UK Chartered Institute of Taxation (CIOT) and The Tax Institute (TI) in Australia and traces their history and relationship from inception to date.

The article provides insights into the emergence of the tax profession and assesses the contribution of the CIOT and TI in advancing the tax profession and influencing tax policy in both the UK and Australia.

Author profiles:

Jane Frecknall-Hughes
Jane is Professor of Law & Head of the Law School, The Open University Law School, Walton Hall, Milton Keynes, UK.

 
Prof Margaret McKerchar
Margaret is a Professor Australian School of Business, School of Taxation and Business Law, The University of New South Wales. Current at 01 May 2014 Click here to expand/collapse more articles by Margaret MCKERCHAR.
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