Rodrigo Ormeno-Perez

Rodrigo A. Ormeño Pérez

Department: Accounting

Project Summary

Better regulation is a matter of interest for many jurisdictions which see their revenues damaged due to the inability of policymakers to rightly represent tax policy in drafted legislation. Through three interpretive case studies, this project examines the whole process by which tax rules are conceived, drafted, debated, implemented and reviewed by relevant actors in the tax space.

Supervisory Team

My supervisors are Professor Lynne Oats and Dr. Gregory Morris

Wider Research Interests

My research interests are broad and include all aspects of tax policy and practice in domestic and international contexts as well as in contemporary settings inspired by a set of multiple theoretical frameworks including Institutional theory, Foucault, Latour, Bourdieu, etc.

Specific research interests lie on tax policy development, the relationship of tax authorities with taxpayers, tax audits in practice, tax compliance and the development of the tax profession.

My secondary research interests are related to the translation of different qualitative methods to tax research.