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An Examination of Ethical Influences on the Work of Tax Practitioners

Author

Listed:
  • Jane Frecknall-Hughes

    (Hull University Business School)

  • Peter Moizer

    (University of Leeds)

  • Elaine Doyle

    (University of Limerick)

  • Barbara Summers

    (University of Leeds)

Abstract

As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism (although virtue ethics and distributive justice are also considered). It then goes on to consider the impact of such ethical influences on the professional ethical codes of conduct that govern tax practitioners’ work (with specific reference to the UK and Ireland), and attempts to unravel the complex work and ethical environment of the practice of tax in terms of tax compliance and tax avoidance. The paper then examines the prior studies on tax practitioners and ethics and the type of dilemmas that practitioners face in the context of their work. The paper proceeds to examine empirically the extent to which tax practitioners take a consequentialist versus a deontological approach in their reasoning about moral dilemmas. This is carried out by an innovative use of the Defining Issues Test.

Suggested Citation

  • Jane Frecknall-Hughes & Peter Moizer & Elaine Doyle & Barbara Summers, 2017. "An Examination of Ethical Influences on the Work of Tax Practitioners," Journal of Business Ethics, Springer, vol. 146(4), pages 729-745, December.
    • Handle: RePEc:kap:jbuset:v:146:y:2017:i:4:d:10.1007_s10551-016-3037-6
    DOI: 10.1007/s10551-016-3037-6
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    References listed on IDEAS

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    1. Brian Erard & Jonathan S. Feinstein, 1994. "Honesty and Evasion in the Tax Compliance Game," RAND Journal of Economics, The RAND Corporation, vol. 25(1), pages 1-19, Spring.
    2. Morar Ioan Dan, 2014. "Taxation. Fairness. Equality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 261-265, December.
    3. Elaine Doyle & Jane Frecknall-Hughes & Barbara Summers, 2009. "Research Methods in Taxation Ethics: Developing the Defining Issues Test (DIT) for a Tax-Specific Scenario," Journal of Business Ethics, Springer, vol. 88(1), pages 35-52, August.
    4. Elaine Doyle & Jane Frecknall-Hughes & Barbara Summers, 2014. "Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size," Journal of Business Ethics, Springer, vol. 122(4), pages 623-641, July.
    5. Longenecker, Justin G. & McKinney, Joseph A. & Moore, Carlos W., 1989. "The generation gap in business ethics," Business Horizons, Elsevier, vol. 32(5), pages 9-14.
    6. Elaine Doyle & Jane Frecknall Hughes & Barbara Summers, 2013. "An Empirical Analysis of the Ethical Reasoning of Tax Practitioners," Journal of Business Ethics, Springer, vol. 114(2), pages 325-339, May.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Darius Fatemi & John Hasseldine & Peggy Hite, 2020. "The Influence of Ethical Codes of Conduct on Professionalism in Tax Practice," Journal of Business Ethics, Springer, vol. 164(1), pages 133-149, June.
    2. James Alm & Peter Gerbrands & Erich Kirchler, 2022. "Using “responsive regulation” to reduce tax base erosion," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 738-759, July.
    3. Erin Schauster & Patrick Ferrucci & Edson Tandoc & Tara Walker, 2021. "Advertising Primed: How Professional Identity Affects Moral Reasoning," Journal of Business Ethics, Springer, vol. 171(1), pages 175-187, June.
    4. Doyle, Elaine & Frecknall-Hughes, Jane & Summers, Barbara, 2022. "Ethical reasoning in tax practice: Law or is there more?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 48(C).
    5. AnnMarie Bennett & Breda Murphy, 2017. "The Tax Profession: Tax Avoidance and the Public Interest," Economics Department Working Paper Series n286-17.pdf, Department of Economics, National University of Ireland - Maynooth.
    6. Helen LaVan & Lori S. Cook & Ivana Zilic, 2021. "An analysis of the ethical frameworks and financial outcomes of corporate social responsibility and business press reporting of US pharmaceutical companies," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 15(3), pages 326-355.
    7. Patrick Flanagan & Marilynn Fleckenstein & Linda Sama & Victoria Shoaf, 2017. "Editorial: Special Issue on the Impact of Business Ethics on Public Life," Journal of Business Ethics, Springer, vol. 146(4), pages 725-727, December.
    8. Peter E. Mudrack & E. Sharon Mason, 2022. "Vignette Themes and Moral Reasoning in Business Contexts: The Case for the Defining Issues Test," Journal of Business Ethics, Springer, vol. 181(4), pages 979-995, December.
    9. Frecknall-Hughes, Jane & Gangl, Katharina & Hofmann, Eva & Hartl, Barbara & Kirchler, Erich, 2023. "The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study," Journal of Economic Psychology, Elsevier, vol. 97(C).

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