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- Title
WEAVING THE ETHICAL TAPESTRY IN THESE CHANGING TIMES - CONTEMPORARY AUSTRALIAN DISCOURSES REGARDING THE ETHICAL OBLIGATIONS OF AUSTRALIAN TAX PRACTITIONERS.
- Authors
Dabner, Justin; Burton, Mark
- Abstract
The article discusses the issue of tax ethics which reach beyond professional conduct rules with the requirement to conduct competently in New South Wales. It includes three approaches like legal positivism upholding the authority of law, ethics as relevant to tax practice and that ethics are relevant to tax practice as ethics are pre-eminent. It explains that tax ethics are fundamental to the daily tax practice to suggest that overt consideration of ethical issues commensurate the subject.
- Subjects
NEW South Wales; TAX administration &; procedure; TAXATION &; ethics; LEGAL positivism; JURISPRUDENCE; TAXPAYER compliance
- Publication
University of New South Wales Law Journal, 2010, Vol 33, Issue 3, p745
- ISSN
0313-0096
- Publication type
Article