Miscellaneous 2017

An assessment of the Code of Professional Conduct under the TASA 2009 - six years on

Source: Australian Tax Forum Journal Article

Published Date: 1 Oct 2017


A significant body of research has developed over the last sixty years concerning the factors that influence and impact taxpayer compliance. In particular, a number of recent studies have examined tax practitioners' ethical behaviour and the implications this has for taxpayer compliance. However, fewer studies have conducted systematic empirical research into tax practitioner ethics in Australia, and more specifically with regards to the Code of Professional Conduct under the Tax Agent Services Act 2009 (Cth), since its operation from March 2010.

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Miscellaneous 2017

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