Agreement with tax practitioners' advice under tax law ambiguity
Taxpayers who cannot cope with or understand the complexity of tax requirement engage the services of a tax practitioner to help them resolve uncertainties, and practitioners are known to exploit tax loopholes to the taxpayers' advantage. The present study posed an interesting question: if practitioners provide aggressive advice, will taxpayers agree with them and what influences their decision? a self-administered mail survey was used to elicit the perceptions and attitudes of a nationwide,...[Show more]
|Collections||ANU Research Publications|
|Source:||New Zealand Journal of Taxation Law and Policy|
|01_Tan_Agreement_with_tax_2011.pdf||4.74 MB||Adobe PDF|
|02_Tan_Agreement_with_tax_2011.pdf||2.7 MB||Adobe PDF|
|03_Tan_Agreement_with_tax_2011.pdf||1.2 MB||Adobe PDF|
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