As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism (although virtue ethics and distributive justice are also considered). It then goes on to consider the impact of such ethical influences on the professional ethical codes of conduct that govern tax practitioners’ work (with specific reference to the UK and Ireland), and attempts to unravel the complex work and ethical environment of the practice of tax in terms of tax compliance and tax avoidance. The paper then examines the prior studies on tax practitioners and ethics and the type of dilemmas that practitioner...
This paper investigates responses to tax related ethical issues facing firms, an area where there ha...
Ethical dilemmas involving tax issues were identified by members of the American Institute of Certif...
The purpose of this paper is to focus on the role of the tax agent as a preparer of tax returns and ...
As a contribution to the continuing debate about tax practitioner ethics, this paper explores the ma...
As a contribution to the continuing debate about tax practitioner ethics, this paper explores the ma...
As a contribution to the continuing debate about tax practitioner ethics, this paper explores the ma...
Private sector tax practitioners are often accused of unethical behavior in developing contrived tax...
Purpose – The resolution of tax issues present significant ethical dilemmas for tax practitioners. T...
How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature....
This paper investigates the ethical environment in which tax professionals operate by eliciting prac...
This is a descriptive study exploring the ethical decision making evidenced by tax practitioners and...
In an attempt to enhance the core professional values of tax practitioners in South Africa, the Sout...
In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation ...
Private sector tax practitioners are often accused of unethical behavior in developing contrived tax...
This paper investigates responses to tax related ethical issues facing firms, an area where there ha...
Ethical dilemmas involving tax issues were identified by members of the American Institute of Certif...
The purpose of this paper is to focus on the role of the tax agent as a preparer of tax returns and ...
As a contribution to the continuing debate about tax practitioner ethics, this paper explores the ma...
As a contribution to the continuing debate about tax practitioner ethics, this paper explores the ma...
As a contribution to the continuing debate about tax practitioner ethics, this paper explores the ma...
Private sector tax practitioners are often accused of unethical behavior in developing contrived tax...
Purpose – The resolution of tax issues present significant ethical dilemmas for tax practitioners. T...
How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature....
This paper investigates the ethical environment in which tax professionals operate by eliciting prac...
This is a descriptive study exploring the ethical decision making evidenced by tax practitioners and...
In an attempt to enhance the core professional values of tax practitioners in South Africa, the Sout...
In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation ...
Private sector tax practitioners are often accused of unethical behavior in developing contrived tax...
This paper investigates responses to tax related ethical issues facing firms, an area where there ha...
Ethical dilemmas involving tax issues were identified by members of the American Institute of Certif...
The purpose of this paper is to focus on the role of the tax agent as a preparer of tax returns and ...