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Policy Forum: Ethics and Tax Practice—We Need To Talk

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  • Karen Wensley

Abstract

This article argues that the ethical behaviour of tax practitioners is a key contributor to the effective functioning and perceived fairness of a self-assessment tax system. Conversely, the unethical behaviour of some tax practitioners can erode that perception and effectiveness. The article looks at the ways in which the ethics of tax practitioners can be eroded and the drivers of this erosion. It proposes a code of ethics for Canadian tax practitioners, and discusses what such a code should include, how it might be implemented and the pros and cons of adopting such a code.

Suggested Citation

  • Karen Wensley, 2024. "Policy Forum: Ethics and Tax Practice—We Need To Talk," Canadian Tax Journal, Canadian Tax Foundation, vol. 72(1), pages 107-116.
    • Handle: RePEc:ctf:journl:v:72:y:2024:i:1:p:107-116
    DOI: https://doi.org/10.32721/ctj.2024.72.1.pf.wensley
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