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Ethical conflicts and the tax practitioner

G Dal Pont

Revenue Law Journal2015https://doi.org/10.53300/001c.6744article
ABDC B
Weight
0.34

What the paper says

When speaking of the ethics of giving tax advice, whether by a lawyer or an accountant, what often comes to mind concerns the ethics of advising clients as to ways of reducing their tax liability. This necessarily triggers a variety of views, often impacted by individual so-called ‘ethical tolerance’, rather than a concrete principle. This article instead focuses on an ethical domain for tax advisers with an ostensibly more concrete application, namely the application of conflicts of interest rules in tax practice.

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https://doi.org/https://doi.org/10.53300/001c.6744

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@article{g2015,
  title        = {{Ethical conflicts and the tax practitioner}},
  author       = {G Dal Pont},
  journal      = {Revenue Law Journal},
  year         = {2015},
  doi          = {https://doi.org/https://doi.org/10.53300/001c.6744},
}

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Ethical conflicts and the tax practitioner

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Evidence weight

0.34

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.