haku: @indexterm TAX POLICY / yhteensä: 92
viite: 4 / 92
| Tekijä: | Doyle, E.M. Frecknall Hughes, J. Glaister, K.W. |
| Otsikko: | Linking ethics and risk management in taxation: Evidence from an exploratory study in Ireland and the UK |
| Lehti: | Journal of Business Ethics
2009 : MAY, VOL. 86:2 p.177-198 |
| Asiasana: | ethics perception risk management tax policy Irish Republic United Kingdom |
| Vapaa asiasana: | tax practitioners |
| Kieli: | eng |
| Tiivistelmä: | The article discusses ethical issues in tax practices and tax profession. The topic has gained a lot of attention after various tax scandals that highlighted the problems caused by differences in ethical judgment among tax practitioners and accountants. The article presents interview data on tax practitioners' perceptions of ethics in the United Kingdom and Ireland. The relationship between ethics and risk management is also examined. |
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