Zakir Akhand  

Zakir Akhand

Tax Complexity and Tax Risk Management: A Cross-national Perspective

Few issues have generated as much debate as tax complexity and tax risk management in tax compliance research. The establishment of the Office of Tax Simplification in the UK and taxpayer services wings almost in all tax authorities show how complex today’s tax system has been. Tax complexity and tax risk can be interpreted in different ways and from different perspectives – an emerging view being the new institutional sociology, postulating that meanings of social phenomena can be construed from agents’ cultural, relational and behavioural experiences.

The aim of my research is to explore the meaning and nature of relationship between tax complexity, tax risk and tax compliance, taking Bangladeshi small businesses in the UK and Canada as the case. My research comprises three papers. The first paper attempts to explore how tax complexity affects tax compliance behaviours. The second one examines taxpayer-tax professional relationship in the adoption of professional advice for tax compliance and tax risk management. Finally, the third paper investigates the tax complexity and tax compliance behaviours of Bangladeshi small businesses in Canada and compares how it is similar or different with that of the UK.

Therefore, at an empirical level, my research will draw upon aspects and insights of sociological and institutional interactions in the tax field and provide an interpretation of the current theoretical framework on social norms, culture and tax compliance.

Previous Qualifications: PhD. Finance – tax specialization (University of Birmingham); MSc. Public Economics and Finance (University of Birmingham); M.Com. Finance (University of Dhaka, Bangladesh); B.Com. Finance (University of Dhaka, Bangladesh).

Publications:

Journal articles:

(1)    Akhand, Z.2015. How compliant are the large corporate taxpayers? The Bangladesh Experience, eJournal of Tax Research,Volume 13, Number 2.

(2)    Akhand, Z and Hubbard, M. Forthcoming. Coercion, Persuasion and Tax Compliance: The Case of Large Corporate Taxpayers, Canadian Tax Journal.

(3)    Akhand, Z. Forthcoming. Understanding the Effects of Coercive and Persuasive Tax Compliance Tools on Large Corporate Taxpayers, Journal of Australian Taxation.

 Conference paper:

 Akhand, Z. 2012. Coercion versus Persuasion: A Multi-strategy Analysis, presented in the ATTA conference, Sydney Law School, University of Sydney, Australia
 
Book review:

Akhand, Z. 2015. Review of the Tax Administration Reform in India – Spirit, Purpose and Empowerment, Govt. of India, Ministry of Finance, Tax Administration Reform Commission, 2014, 1264 pp, Journal of Tax Administration, Volume 1, Number 1.

Worked as Peer Reviewer:Journal of Development Studies

Testimony

Hubbard, M and Akhand, Z. 2012. Tax in Developing Countries: Increasing Resources for Development, written evidence published in the UK Parliament Business

Research Interests: Tax compliance, tax complexity, tax risk management, large business taxation, small business taxation