Nienaber, S.G. - In: Meditari Accountancy Research 18 (2010) April, pp. 33-46
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 …