Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size

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ETHICS IN TAX PRACTICE: A STUDY OF THE EFFECT OF PRACTITIONER FIRM SIZE Student’s Name Registration Number Course Date Introduction The majority of tax practitioners have the preference for working with firms instead of working independently in departmental sections concerned with taxation in a firm. However, there has never been the study conducted on the direct relationship between the size of a firm and ethics involved in taxation practice (Tobin, Lavoie, and Trogolo, 2009 p.64). One argument that may surface is that the linkage between the size of a firm and ethics within the contexts of taxation is as well as equivalent the linkage between tax practitioners and other professionals in the field of accounting. An environment of ethics faced by the professionals handling taxation is indeed an area of interest since the role of a tax professional is not similar that done by an auditor. Auditors, for instance, need to be self-reliant about the handling of their clients while the professionals in the field of taxation have to stand out as advocates of their respective clients (Molero and Pujol, 2011 p.157). As a result of this advocacy function, tax professionals stands out to face cases of ambiguity when it comes to the determination of whether they have made attempts in crossing the gap or role of being an advocate for their esteemed clients and support for a given position that is not ethical (McGee, 2006 p.25). Added to the same, despite the literature in accounting that would give a suggestion of the Big Four Employees being more ethical when compared to those employees working in small firms, the variation, in this case, has not had a reflection in the media

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