van der Rijt, P.G.; Hasseldine, J; Holland, K.M. - 2008
incorporated into their tax knowledge. The institutions that play a crucial role in the implementation of tax knowledge are the … context of a knowledge market, where HMRC is identified as a knowledge seller, accounting firms defined as knowledge brokers …, and corporate taxpayers as knowledge buyers. Our findings are based on qualitative in-depth interviews with employees in …