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Taxation law compliance and the role of professional tax advisers*

Taxation law compliance and the role of professional tax advisers* Tax practitioners play a pivotal role in the Australian taxation system. Not only do they act as intermediaries between the Australian Taxation Office (ATO) and the majority of taxpayers, especially business taxpayers, but they also influence the ethical climate and level of compliance with taxation laws. This article discusses this role by reference to data derived from an empirical study of tax practitioners and tax officials from around Australia. The study sheds light on the nature of the compliance problem and the factors which affect the administration of Australian taxation law generally. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Australian & New Zealand Journal of Criminology SAGE

Taxation law compliance and the role of professional tax advisers*

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References (19)

Publisher
SAGE
Copyright
© The Australian and New Zealand Society of Criminology and Authors, 1991
ISSN
0004-8658
eISSN
1837-9273
DOI
10.1177/000486589102400305
Publisher site
See Article on Publisher Site

Abstract

Tax practitioners play a pivotal role in the Australian taxation system. Not only do they act as intermediaries between the Australian Taxation Office (ATO) and the majority of taxpayers, especially business taxpayers, but they also influence the ethical climate and level of compliance with taxation laws. This article discusses this role by reference to data derived from an empirical study of tax practitioners and tax officials from around Australia. The study sheds light on the nature of the compliance problem and the factors which affect the administration of Australian taxation law generally.

Journal

Australian & New Zealand Journal of CriminologySAGE

Published: Dec 1, 1991

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