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Since the Global Financial Crisis, corporate tax minimization strategies have been under increasing public scrutiny. While the legitimacy of 'aggressive' practices has been challenged, 'day-to-day' tax minimization remains unquestioned and manifests in corporate tax strategies. To appreciate how the institutionalized practice of tax minimization is maintained despite threats to its legitimacy, we need to examine how dynamics and power relationships at field-level influence the enactment of corporate tax strategies. Hence, this study adopts a Bourdieusian perspective to analyze 72 semi-structured interviews conducted with relevant actors of the Australian corporate tax field. Our findings suggest that the interdependence between dominant doxic beliefs, power structure of the field, actors' capitals and their habitus explain why the legitimacy of firmly institutionalised practices, such as tax minimisation, are unlikely to be …