Mechanisms and casuistic of the social norm of tax avoidance among tax specialists

Whereas sociology has now established relatively clearly the social norm of tax avoidance among tax payers, the practices of professionals in this area (tax advisors) remain largely ignored. Based on a qualitative survey of 27 interviews with specialists from four countries, and 22 interviews with non-specialists, the analysis is of both illegalities which resemble legal practices which sometimes cross the line and of illegal practices which are similar, and so aims to explain separately norms of optimization and of fiscal fraud shown by specialists from large companies, banks and advisors. It aims to open up new perspectives about the sociology of professionals who practice (legal) tax avoidance daily.