Accounting for Deviance
A Qualitative Study on Tax Professionals’ Understanding of Corporate Tax Minimization
Bibliographic Data
| ID | 21063602 |
|---|---|
| Authors | Elody Hutten (0000-0003-1055-8748, Leiden University, corresponding author), Masja J van Meeteren (Radboud Universiteit) |
| Year | 2026 |
| Pages | 1-15 |
| Publication date | 2026-06-18 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Deviant Behavior (JOURNAL) |
| Journal identifiers | ISSN: 0163-9625 • E-ISSN: 1521-0456 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/01639625.2026.2684003 |
| OpenAlex | W7165121660 |
| Language | EN |
| References cited | 40 |
Corporate tax avoidance has become heavily criticized in the aftermath of the financial crisis of 2008. The present study aims to investigate the neutralization techniques Duth tax professionals (n = 42) use to justify corporate tax avoidance. In doing so, we respond to a call for more research examining how contexts and types of people influence the use of neutralization.. Our findings suggest that the opacity and complexity of the context of taxation shapes the manifestation of neutralization techniques. Furthermore, professionalism appears to not only shape the choice of techniques but provides a broader context that anchors neutralizations
Context (archaeology) · Corporate Tax · Double taxation · Qualitative research · Tax avoidance · Tax Planning · Tax reform · Corporate Taxation and Avoidance · Taxation and Compliance Studies · Taxation and Legal Issues
From Text to Codings
Legitimizing Corporate (Un) Sustainability
Methodological Principles of Empirical Science
Sample sizes for saturation in qualitative research
Indeterminacy, Complexity, Technocracy and the Reform of International Corporate Taxation
What Have We Learned from Five Decades of Neutralization Research
Examining Infidelity Through Strain, Restrictive Deterrence, and Neutralizations
From “We Didn’t Do It” to “We’ve Learned Our Lesson
Corporate Tax Avoidance and Neutralization Techniques
Accounts
Techniques of Neutralization
Intercoder Reliability in Qualitative Research
Qualitative Quality
Five Misunderstandings About Case-Study Research
Tax Evasion and Benefit Fraud
A Model of Neutralization Techniques
Neutralizations in Retail Banking
Professional Lapses
| Citation velocity | historical |
|---|---|
| Highly cited | No |