Nienaber, Sarel Gerhardus2010-08-172010-08-172010Nienaber, 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]1022-2529http://hdl.handle.net/2263/14687In 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.enSchool of Accounting Sciences, University of PretoriaBest practicesProfessional valuesTax practitionersTax consultants -- Professional ethicsArticle