Factors That Could Influence The Ethical Behaviour of Tax Professionals
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 could influence the ethical behaviour of tax practitioners.Numerous possibilities emerged. It is therefore recommended that if regulation is to be successful,caution should be exercised in writing a code of best practice for tax practitioners.
Best practices; Ethical behaviour; Professional values; Regulation of tax practitioners;Taxpayer; Tax practitioner
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.