Published on 01 Jan 93
by Australian Tax Research Foundation
This survey was undertaken as an input into the review of standards of the tax profession. It represents the first comprehens ive Australian study of ethical issues in tax practice in both the accounting and legal professions. It also examines the question of what ethical standards should be applicable to government tax officers. The advent of self-assessment makes this study a particularly important addition to the tax literature.
Dr. STAN ROSS is a senior lecturer in law at the University of NSW.