Purpose – The resolution of tax issues present significant ethical dilemmas for tax practitioners. The nature and extent of ethical concerns has important implications both for the tax profession and tax administration. The purpose of this paper is to investigate whether there are significant...

The move towards a full self-assessment tax regime in Australia has brought with it a greater representation of, and expanded role for tax practitioners. Given that the resolution of many tax issues present significant ethical dilemmas for tax practitioners in their role as the moral agent of...