Factors that could influence the ethical behaviour of tax professionals

S.G. Nienaber (Department of Taxation, University of Pretoria)

Meditari Accountancy Research

ISSN: 1022-2529

Publication date: 1 April 2010

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.

Keywords

Citation

Nienaber, S. (2010), "Factors that could influence the ethical behaviour of tax professionals", Meditari Accountancy Research, Vol. 18 No. 1, pp. 33-46. https://doi.org/10.1108/10222529201000003

Download as .RIS

Publisher

:

Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited

Please note you might not have access to this content

You may be able to access this content by login via Shibboleth, Open Athens or with your Emerald account.
If you would like to contact us about accessing this content, click the button and fill out the form.
To rent this content from Deepdyve, please click the button.