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Tax aggression among tax professionals: the case of South Africa

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dc.contributor.author Killian, Sheila
dc.contributor.author Doyle, Elaine
dc.date.accessioned 2020-07-29T14:52:01Z
dc.date.available 2020-07-29T14:52:01Z
dc.date.issued 2005
dc.identifier.citation Killian, S; Doyle, E (2005) 'Tax aggression among tax professionals: the case of South Africa'. JOURNAL OF ACCOUNTING, ETHICS AND PUBLIC POLICY, 4 (3):159-189. en_US
dc.identifier.uri http://hdl.handle.net/10344/9058
dc.description peer-reviewed en_US
dc.description.abstract This paper investigates the factors that lead to tax aggression among tax preparers in South Africa. While much has been written on the factors influencing taxpayer propensity towards avoidance and evasion, relatively little work has been done to understand the role of the preparers of tax returns in facilitating either compliance, avoidance or evasion of tax. There is a particular shortage of studies of this nature from developing countries. Since the first democratic elections in South Africa in 1994, a sometimes bewildering array of anti-avoidance legislation has been introduced, in a concerted effort to bring all domestic economic activity into the tax net. This increasing complexity has made it necessary for more taxpayers to take guidance from practitioners, enhancing their ability to influence either positively or negatively the attitudes of taxpayers to tax compliance. An understanding of the factors that influence the tax aggressiveness of practitioners is therefore crucial for policymakers. The paper isolates the key variables identified by prior research as impacting on the degree of tax practitioner aggression, and translates them to a South African context. They are then used to devise a pilot survey designed to detect various levels of tax aggression. The survey was delivered to tax professionals in South Africa with assistance from the South African Institute of Chartered Accountants. The results extend the current literature on tax aggressive behaviour by tax practitioners, and shed light on the tax compliance dynamic in a time of change en_US
dc.language.iso eng en_US
dc.relation.ispartofseries The Journal of Accounting, Ethics & Public Policy;4 (3), pp. 159-189
dc.relation.uri https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1014635
dc.subject tax aggression en_US
dc.subject practitioners en_US
dc.subject South Africa en_US
dc.subject developing countries en_US
dc.title Tax aggression among tax professionals: the case of South Africa en_US
dc.type info:eu-repo/semantics/article en_US
dc.type.supercollection all_ul_research en_US
dc.type.supercollection ul_published_reviewed en_US
dc.date.updated 2020-07-29T14:44:00Z
dc.description.version PUBLISHED
dc.rights.accessrights info:eu-repo/semantics/openAccess en_US
dc.internal.rssid 1118446
dc.internal.copyrightchecked Yes
dc.description.status peer-reviewed


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