Do gatekeepers of taxation need more ethics and enforcement to move the needle of compliance north?
Linval Frazer, Kenneth A. Winkelman, Jeffrey D'Amico
| Year of publication: |
2018
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|---|---|
| Authors: | Frazer, Linval ; Winkelman, Kenneth A. ; D'Amico, Jeffrey |
| Published in: |
Business & professional ethics journal. - Charlottesville, Virginia : Philosophy Documentation Center, ISSN 0277-2027, ZDB-ID 1048629-X. - Vol. 37.2018, 2/3, p. 161-180
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| Subject: | Circular 230 | ethics | gatekeepers of taxation | Internal Revenue Service (IRS) | Preparer Tax Identification Number (PTIN) | taxation | tax administration | tax avoidance | tax compliance | tax enforcement | tax evasion | tax law | tax preparer | Finanzverwaltung | Fiscal administration | Steuervermeidung | Tax avoidance | Steuermoral | Tax compliance | Steuerrecht | Tax law | Besteuerungsverfahren | Taxation procedure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.5840/bpej2018372/370 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011932402