Browsing Research Articles (Taxation) by Subject "Best practices"

Browsing Research Articles (Taxation) by Subject "Best practices"

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  • Factors that could influence the ethical behaviour of tax professionals 
    Nienaber, Sarel Gerhardus (School of Accounting Sciences, University of Pretoria, 2010)
    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 ...