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Taxpayers Perceptions of Practitioners: Finding One Who is Effective and Does the Right Thing?

Sakurai, Yuka; Braithwaite, Valerie


This paper examines Australian tax-payers' perceptions of their idealized tax practitioner as well as their perceptions of their current tax preparer. The analysis was based on survey responses from 2,040 randomly selected Australian taxpayers who completed the "Community Hopes, Fears and Actions Survey" (author, 2000). Three dimensions were identified as underlying taxpayer judgements of their idealized practitioner. A minority of the sample indicated that their ideal was a creative,...[Show more]

CollectionsANU Research Publications
Date published: 2003
Type: Journal article
Source: Journal of Business Ethics
DOI: 10.1023/A:1025641518700


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