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Agreement with tax practitioners' advice under tax law ambiguity

Tan, Lin; Braithwaite, Valerie

Description

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]

CollectionsANU Research Publications
Date published: 2011
Type: Journal article
URI: http://hdl.handle.net/1885/33411
Source: New Zealand Journal of Taxation Law and Policy

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