An examination of the ethical influences on the work of tax practitioners

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An examination of the ethical influences on the work of tax practitioners

As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism (although virtue ethics and distributive justice are also considered)...

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Bibliographic Details
Main Authors:	Frecknall-Hughes, Jane, Moizer, Peter, Doyle, Elaine, Summers, Barbara
Format:	Article
Published:	Springer 2017
Subjects:	Consequentialism Deontology Distributive justice Defining Issues Test (DIT) Ethical codes Tax practitioners’ work Tax compliance Tax planning/avoidance
Online Access:	https://eprints.nottingham.ac.uk/40387/

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