Cardiff University | Prifysgol Caerdydd ORCA
Online Research @ Cardiff 
WelshClear Cookie - decide language by browser settings

Judicial interpretation of the will of the state: a Hegelian perspective in the context of taxation

Norton, Simon Dominic 2012. Judicial interpretation of the will of the state: a Hegelian perspective in the context of taxation. Critical Perspectives on Accounting 23 (2) , pp. 117-133. 10.1016/

Full text not available from this repository.


This paper draws upon Hegelian dialectic theory to understand the nature of the interrelationship between state, taxpayer, and the accounting profession. The paper proposes that this has been reconstructed from one founded upon neo-Kantian liberalism towards one in which components of political and civil society are co-opted by the state to minimize tax avoidance. Empirical evidence in the form of general anti-avoidance rules, court decisions, and judicial statements is provided to illuminate a process of fundamental redefinition of the roles of the judiciary and the accounting profession vis a vis the state. One of the principal functions of critical accounting theory is to question the political legitimacy of regimes of accounting; the implications of this redefinition are hypothesized in terms of this function, critiquing the changing relationship between the state and the taxpayer in the context of tax policy. The paper theorizes the consequences of this process for the accounting profession.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: B Philosophy. Psychology. Religion > B Philosophy (General)
H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Uncontrolled Keywords: Critical accounting theory; GAAR; Kant; Hegel; Accounting profession; Luhmann; Rawls; Nozick
Publisher: Elsevier
ISSN: 1045-2354
Last Modified: 04 Jun 2017 04:10

Citation Data

Cited 3 times in Scopus. View in Scopus. Powered By Scopus® Data

Actions (repository staff only)

Edit Item Edit Item