Taxpayers' Perceptions of Practitioners: Finding One Who is Effective and Does the Right Thing?

This paper examines Australian taxpayers' perceptions of their idealized tax practitioner as well as their perceptions of their current tax preparer. The analysis was based on survey responses from 2,040 randomly selected Australian taxpayers who completed the "Community Hopes, Fears and A...

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Autori: Sakurai, Yuka (Autore) ; Braithwaite, Valerie (Autore)
Tipo di documento: Elettronico Articolo
Lingua:Inglese
Verificare la disponibilità: HBZ Gateway
Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Pubblicazione: 2003
In: Journal of business ethics
Anno: 2003, Volume: 46, Fascicolo: 4, Pagine: 375-387
Altre parole chiave:B ideal tax preparer
B taxpayer-tax practitioner relationship
B tax minimization
B Moral Obligation
Accesso online: Volltext (JSTOR)
Volltext (lizenzpflichtig)