dc.contributor.author |
Nienaber, Sarel Gerhardus
|
|
dc.date.accessioned |
2010-08-17T06:12:45Z |
|
dc.date.available |
2010-08-17T06:12:45Z |
|
dc.date.issued |
2010 |
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dc.description.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. |
en |
dc.identifier.citation |
Nienaber, SG 2010, 'Factors that could influence the ethical behaviour of tax professionals', Meditari Accountancy Research, vol. 18, no. 1, pp. 33-46. [http://www.meditari.org.za] |
en |
dc.identifier.issn |
1022-2529 |
|
dc.identifier.uri |
http://hdl.handle.net/2263/14687 |
|
dc.language.iso |
en |
en_US |
dc.publisher |
School of Accounting Sciences, University of Pretoria |
en_US |
dc.rights |
School of Accounting Sciences, University of Pretoria |
en_US |
dc.subject |
Best practices |
en |
dc.subject |
Professional values |
en |
dc.subject |
Tax practitioners |
en |
dc.subject.lcsh |
Tax consultants -- Professional ethics |
en |
dc.title |
Factors that could influence the ethical behaviour of tax professionals |
en |
dc.type |
Article |
en |