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Keywords: Best practices
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Journal Articles
Factors that could influence the ethical behaviour of tax professionals
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2010) 18 (1): 33–46.
Published: 01 April 2010
... 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...
