Policy Forum: Ethics and Tax Practice—We Need To Talk

Karen Wensley ()

Canadian Tax Journal, 2024, vol. 72, issue 1, 107-116

Abstract: This article argues that the ethical behaviour of tax practitioners is a key contributor to the effective functioning and perceived fairness of a self-assessment tax system. Conversely, the unethical behaviour of some tax practitioners can erode that perception and effectiveness. The article looks at the ways in which the ethics of tax practitioners can be eroded and the drivers of this erosion. It proposes a code of ethics for Canadian tax practitioners, and discusses what such a code should include, how it might be implemented and the pros and cons of adopting such a code.

Keywords: Ethics; fairness; professional standards; responsibilities (search for similar items in EconPapers)
Date: 2024
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DOI: 10.32721/ctj.2024.72.1.pf.wensley

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