KBS Members:

Prof. Elaine Doyle

Dr. Brendan McCarthy

Dr. Rodrigo Ormeño-Pérez 

Amanda Heeney (PhD student)

We are open to supervising Tax PhD students in the following areas:

  • The impact of AI on the tax profession, tax administration and tax within organisations
  • Voice and silence in tax
  • Ethics in tax practice
  • Tax as a tool for behavioural change
  • Tax politics/policies
  • The organisational/bureaucratic and political dimensions of tax administrations' work.
  • Social theory applied to taxation
  • Tax compliance theories and behaviours
  • Tax history
  • Environmental taxation
  • The political and behavioural aspects of international taxation

Aims:

This research cluster will act as a focal point for tax researchers with the KBS and their international network of academic colleagues and associates from tax practice and tax administration. We aim to be recognised for high quality research work in taxation, producing quality publications that have practice and policy implications.

The key objectives of this research cluster are:

  • To enhance the national and international visibility of the high-quality tax research carried out at UL, showcasing CRITC as the leading tax research group in Ireland;
  • To facilitate opportunities for enhanced collaboration between the cluster members and their external network of academic colleagues and tax practice associates, resulting in the development of practice and policy relevant research which contributes to the strategic objectives of the KBS and the UL;
  • To facilitate the development of new research areas within the tax domain that help to address the major challenges and strategic priorities faced by policymakers and tax authorities today;
  • To attract high quality PhD students into the tax research domain.

 

Recent Journal Publications:

Blaylock, B., Doyle, E. and Elemes, A. (2024). Tax-Motivated Income Shifting in Audit-Firm Networks: Comparing Big 4 and non-Big 4 Firms, Journal of Accounting, Auditing and Finance, (ABS 3*)

Tuck, P. A., De Cogan, D., & Ormeño-Pérez, R. (2024). Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom. The British Accounting Review, 101406.

Doyle, E. (2023). Encouraging Ethical Tax Compliance Behaviour: The Role of the Tax Practitioners in Enhancing Tax Justice, Law and Contemporary Problems (Duke Law), 85 (4), 137 – 157.

Ormeño-Pérez, R., & Oats, L. (2023). Implementing problematic tax regulation: Hysteresis and bureaucratic revolutionaries within tax administrations. The British Accounting Review, 55(3), 101147.

Ormeño-Pérez, R., & Oats, L. (2023). The making of problematic tax regulation: A Bourdieusian perspective. Critical Perspectives on Accounting, 102663.

Konovalova, M., Tuck, P., & Ormeño-Pérez, R. (2023). In search of the owner: Regulating through transparency. Critical Perspectives on Accounting, 91, 102421.

Doyle, E., Frecknall-Hughes, J., and Summers, B. (2022). Ethical Reasoning in Tax Practice: Law or is there More?, Journal of International Accounting, Auditing and Taxation, 48, 100483.

Buckley, P., Doyle, E., McCarthy, B. and Gilligan, R. (2022). Artificial Intelligence and the Tax Practitioner, Journal of Tax Administration, 7(2).

Hahn, T. A., & Ormeño-Pérez, R. (2020). Tax professionals in the academic spotlight: a review of recent literature. Journal of Tax Administration, 6(1), 96-161.

Batrancea, L., Nichita, A., Olsen, J…., Doyle, E. et al (2019). Trust and power as determinants of tax compliance across 44 nations, Journal of Economic Psychology, 74, 102191. doi: https://doi.org/10.1016/j.joep.2019.102191.

Practitioner Articles:

Buckley, P. McCarthy, B. and Doyle, E. (2024). AI career change: Technology will impact how the profession recruits and trains staff, Accounting and Business, July 2024. AI career change (accaglobal.com)

Doyle, E., Buckley, P. and McCarthy, B. (2024). Will careers in tax face obsoletion or evolution because of AI?, RTE Brainstorm, April 2024 Will careers in tax face obsoletion or evolution because of AI? (rte.ie)

McCarthy, B. (2024). Ireland’s R&D tax credit turns 20: room for a new voice?, Accountancy Ireland, April 2024. Ireland’s R&D tax credit turns 20: room for a new voice? - ..rteredaccountants.ie (charteredaccountants.ie)

Ormeño-Pérez, R. and Oats, L. (2024). Who is the one to blame? The implementation of problematic tax regulation, Tax Research Network Blog. https://taxresearch.network/blog-welcome/who-is-the-one-to-blame-the-implementation-of-problematic-tax-regulation/

Book Chapters:

Doyle, E., Keegan, B., & Reeves, E. (2020). Tax Compliance Theories and Fiduciary Taxes: Do the Shoes Fit? In Batrancea, L., Erdogu, M. and Cevik, S. (Eds.), Behavioral Public Finance: Individuals, Society, and the State. London: Routledge. https://doi.org/10.4324/9781351107372

Reports:

Doyle, E. (2021). The Potential Role of Tax Practitioners in Enhancing Tax Compliance, research associate report for VIRTEU (VAT Fraud: Interdisciplinary Research on Tax Crimes in the European Union), EU funded project (Grant Agreement no: 878619). REPORTS | VIRTEU

Funding Successes:

€5,000 KBS Seed funding (2023) awarded to support a workshop on Environmental Taxes that will lead to developing a KBS research agenda in this area. (Elaine Doyle, Rodrigo Ormeño-Pérez and Brendan McCarthy together with Prof. Penelope Tuck University of Birmingham).

Industry Events:

Doyle, E. (2023). Panel member on an International Roundtable on “Tax Evasion, Corruption and the Distortion of Justice – Session II” hosted by the Corporate Crime Observatory, 21st June.

Doyle, E. (2023). Panel member on an International Roundtable on “Compliance, Avoidance and Evasion in Taxation: The Role of Professionals – The Bright Area” hosted by the Corporate Crime Observatory, 3rd February.

Buckley, P. and Doyle, E. (2022). Invited speakers on Artificial Intelligence and the Future of the Accounting Profession, presented as part of a Virtual CPD Update entitled “The Future of Accounting” delivered by Chartered Accountants Ireland, 15th September.