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Factors that could influence the ethical behaviour of tax professionals

Factors that could influence the ethical behaviour of tax professionals In an attempt to enhance the core professional values of tax practitioners in South Africa, the South African Revenue Service has proposed the regulation of tax practitioners’ services. It is arguable whether or not this would be the only factor to influence the ethical behaviour of tax practitioners. A literature review was conducted to identify factors that could influence the ethical behaviour of tax practitioners. Numerous possibilities emerged. It is therefore recommended that if regulation is to be successful, caution should be exercised in writing a code of best practice for tax practitioners. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Meditari Accountancy Research Emerald Publishing

Factors that could influence the ethical behaviour of tax professionals

Meditari Accountancy Research , Volume 18 (1): 14 – Apr 1, 2010

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References (62)

Publisher
Emerald Publishing
Copyright
Copyright © 2010 Emerald Group Publishing Limited. All rights reserved.
ISSN
1022-2529
DOI
10.1108/10222529201000003
Publisher site
See Article on Publisher Site

Abstract

In an attempt to enhance the core professional values of tax practitioners in South Africa, the South African Revenue Service has proposed the regulation of tax practitioners’ services. It is arguable whether or not this would be the only factor to influence the ethical behaviour of tax practitioners. A literature review was conducted to identify factors that could influence the ethical behaviour of tax practitioners. Numerous possibilities emerged. It is therefore recommended that if regulation is to be successful, caution should be exercised in writing a code of best practice for tax practitioners.

Journal

Meditari Accountancy ResearchEmerald Publishing

Published: Apr 1, 2010

Keywords: Best practices; Ethical behaviour; Professional values; Regulation of tax practitioners; Taxpayer; Tax practitioner

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