Contextualising the development of the tax profession: some first thoughts

Abstract

This chapter examines the context of the development of the Institute of Taxation in the light of the formation of professional financial bodies generally and in particular that of the Institute of Chartered Accountants in England and Wales (ICAEW), with which it shares much common ground. The chapter considers the extensive academic literature on the underlying theories of professional formation and development, and assesses the formation of the Institute of Taxation in this light. The chapter is part of a wider project which will examine more widely the history and development of the tax profession.