Interdisciplinary qualitative analysis


Role of intermediaries in the relationship of large customers with HMRC

There has been considerable change in the past 10 years in terms interaction between large business and HMRC. New initiatives include DOTAS, CRMs, SAOs, xIBRL, risk rating, litigation strategy, GAAR. The aim of this research project is to explore the changing nature of the relationship between intermediaries and clients, and intermediaries and HMRC in the context of large businesses. (A possible extension of the research is to include mid sized businesses.)

Taxpayer attitudes and motivations

In order to design effective interventions for different types of taxpayers, there is a need to improve understanding of appropriate categorisations, including differentiating factors and how these create differences in taxpaying attitudes and behaviours. Qualitative research to complement and extend existing HMRC funded research will draw on social psychology and sociological methodologies to explore social norms and networks, perceptions of fairness and trust in the tax authority. Focus will be on income tax.