Frecknall-Hughes, J, Moizer, P, Doyle, E et al. (1 more author) (2017) An Examination of Ethical Influences on the Work of Tax Practitioners. Journal of Business Ethics, 146 (4). pp. 729-745. ISSN 0167-4544
Abstract
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). It then goes on to consider the impact of such ethical influences on the professional ethical codes of conduct that govern tax practitioners’ work (with specific reference to the UK and Ireland), and attempts to unravel the complex work and ethical environment of the practice of tax in terms of tax compliance and tax avoidance. The paper then examines the prior studies on tax practitioners and ethics and the type of dilemmas that practitioners face in the context of their work. The paper proceeds to examine empirically the extent to which tax practitioners take a consequentialist versus a deontological approach in their reasoning about moral dilemmas. This is carried out by an innovative use of the Defining Issues Test.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2016, The Author(s). This article is distributed under the terms of the Creative Commons Attribution 4.0 International License (https://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made. |
Keywords: | Consequentialism; Deontology; Distributive justice; Defining Issues Test (DIT); Ethical codes; Tax practitioners’ work; Tax compliance; Tax planning/avoidance |
Dates: |
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Institution: | The University of Leeds |
Academic Units: | The University of Leeds > Faculty of Business (Leeds) > Management Division (LUBS) (Leeds) > Management Division Decision Research (LUBS) |
Depositing User: | Symplectic Publications |
Date Deposited: | 04 Mar 2016 12:12 |
Last Modified: | 11 Apr 2018 13:49 |
Status: | Published |
Publisher: | Springer Verlag |
Identification Number: | 10.1007/s10551-016-3037-6 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:95728 |