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.
|Pages (from-to)||169 - 202|
|Number of pages||34|
|Journal||New Zealand Journal of Taxation Law and Policy|
|Publication status||Published - 2014|