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Dr Edidiong Bassey
Career Development Fellow



Dr Edidiong Bassey joined the School for Business and Society in 2023 as a Career Development Fellow. Before joining York, he worked as a Research Associate at the Cairnes School of Business and Economics at the University of Galway. Dr Bassey completed his PhD in Accounting at the University of Galway, for which he was awarded the Hardiman Research Fellowship.

Dr. Bassey research is dedicated to unravelling the complexities of public sector accountability, honing in on the dynamics of tax governance. His work explores how stakeholders actively participate in shaping policy decisions, providing a nuanced understanding of the multifaceted landscape of accountability within the public sector.

  • PhD Accounting, University of Galway
  • MRes Social Sciences Research Methods, University of East Anglia
  • MSc International Accounting and Finance, University of Kent
  • BSc Accounting, Lead City University



Dr. Edidiong Bassey’s PhD Thesis focused on how to reform tax administrations in a way that serves citizens in developing nations. Going forward, I continue to be interested in the intricate domain of taxation, particularly focusing on the mechanisms of domestic revenue mobilization, with a specialized emphasis on developing countries. I am also interested in the complexities of tax implications within the context of public sector accountability. Investigating the interplay between tax policies and governance structures, Dr. Bassey is interested in understanding how stakeholders actively shape policy decisions and influence the dynamics of accountability within the public sector. Through a nuanced lens, he examines the challenges and opportunities inherent in achieving effective revenue mobilization in diverse socio-economic contexts, contributing to both academic discourse and practical strategies for enhancing fiscal responsibility in developing nations.



Quantitative Methods in Management


Selected publications

Peer Reviewed Journals

Bassey, E; Mulligan, E; Adegboyega, O. (2022) ‘A conceptual framework for digital tax administration – A systematic review’ Government Information Quarterly, 39(4).

Published Reports

Mulligan, E., Bassey, E., De Widt, D., Greggi, M., Kiesewetter, D., & Oats, L. (2022). Regulation of intermediaries, including tax advisers, in the EU/Member States and best practices from inside and outside the EU. Publication for the Economic and Monetary Affairs Sub Committee on Tax Matters (FISC), Policy Department for Economic, Scientific and Quality of Life Policies, European Parliament, Luxembourg.

Other Outputs

Bassey, E., and Mulligan, E. (2019) Making Tax Administration more accountable through Technology: A look at context. 7th ICAN UK International Accountants Conference

Bassey, E., and Mulligan, E. (2019) ‘Leveraging Information Technology for Tax Administration’ ICAN Zonal Accountants Conference 2019 Magazine

Book Chapters

Bassey, E and Aduloju, O (2023). ‘Public Education: The Tax Club, University Of Lagos’ In: International Handbook on Clinical Tax Education. UK.

Conference Presentations

Bassey, E. and Mulligan, E. (2023) ‘Towards a Theory and Model of Tax Administration: Finding a Truce between the Epistemic Colonists, Pragmatic Localists and Administrative Internationalists’ Tax Research Network Annual Conference, Cambridge, UK.

Bassey, E. and Mulligan, E. (2022) ‘Public Value: Moving Beyond western narratives about taxation?’ Tax Research Network Annual Conference, Edinburgh, UK.

Bassey, E. and Mulligan, E. (2021) ‘Ease of Doing Business: What role can a good tax system play?’ Tax Research Network Annual Conference (Online), Aston, UK.

Bassey, E O (2019) ‘Taxpayer rights: Vulnerable groups and E-taxation’. Paper Presented at the 4th International Conference on Taxpayer Rights, May, Minneapolis: United States.

School for Business and Society
University of York
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