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Towards an understanding of the tax practitioner-client role relationship : a role analysis

Tan, Lin Mei


Over the years, as tax law has increased in complexity, an increasing number of taxpayers are consulting tax practitioners for help with tax affairs. Yet many tax compliance studies have not incorporated the practitioners' impact on taxpaying behaviour. To bridge the gap in the literature, this thesis investigates the practitioners' and the business taxpayers' roles and relationship using a Tax Practitioner-Client Role Model. This Model is used as a framework for developing a mail survey sent...[Show more]

CollectionsOpen Access Theses
Date published: 2009-07
Type: Thesis (PhD)


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