An investigation into the ethical views and opinions of Australian tax practitioners of different affiliations

Ken Neil Harry Devos

Research output: Contribution to journalArticleResearchpeer-review


As tax practitioners are viewed as the link between both the taxpayer and the revenue agency, it is important to ascertain where their allegiances lie when faced with vexed ethical situations. This research study presents the results of an empirical investigation into the ethical views and opinions of both Certified Practicing Accountants (CPA) and non-CPA Australian tax practitioners. The findings indicated that the views of CPAs and non-CPAs were generally similar but differed with regards to the avoidance/evasion distinction, some professional risk issues and the Code of professional Conduct. A relationship was also discovered between particular demographics of CPAs and ethical tax issues. Overall, it appears that tax practitioner ethics continue to be challenged and need to be monitored in order to maintain desired professional levels. The results of this study will be of interest to both professional accounting bodies and the Australian revenue authority, and have implications for tax policy development.
Original languageEnglish
Pages (from-to)169 - 202
Number of pages34
JournalNew Zealand Journal of Taxation Law and Policy
Issue number2
Publication statusPublished - 2014

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