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Taxpayers' perceptions of the ideal tax adviser: Playing safe or saving dollars?

Sakurai, Yuka; Braithwaite, Valerie


This paper empirically examines Australian taxpayers’ perceptions of their tax practitioners and ‘ideal’ tax practitioners, using a sample of 2040 randomly selected Australian taxpayers who completed the Community Hopes, Fears and Actions Survey (Braithwaite, 2000). This research identifies the basic dimensions that underlie taxpayer judgements of the attributes of their ideal tax practitioner. One kind of tax practitioner sought by certain taxpayers is the ‘creative accountant, aggressive tax...[Show more]

CollectionsANU Research Publications
Date published: 2001
Type: Working/Technical Paper


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