n Meditari : Research Journal of the School of Accounting Sciences - Factors that could influence the ethical behaviour of tax professionals
|Article Title||Factors that could influence the ethical behaviour of tax professionals|
|© Publisher:||University of Pretoria|
|Journal||Meditari : Research Journal of the School of Accounting Sciences|
|Publication Date||Jan 2010|
|Pages||33 - 46|
|Keyword(s)||Best practices, Ethical behaviour, Professional values, Regulation of tax practitioners, Tax practitioner and Taxpayer|
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.
Article metrics loading...