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Keywords: Professional values
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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
...S.G. Nienaber 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...
