Journal of Business Ethics 114 (2):325-339 (2013)
How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are)
|Keywords||DIT Moral reasoning Revenue practitioner Tax practice Tax practitioner|
|Categories||categorize this paper)|
References found in this work BETA
Moral Development in the Professions: Psychology and Applied Ethics.James R. Rest & Darcia Narváez (eds.) - 1994 - L. Erlbaum Associates.
How Does Moral Judgment Work?Joshua Greene & Jonathan Haidt - 2002 - Trends in Cognitive Sciences 6 (12):517-523.
The Role of Conscious Reasoning and Intuition in Moral Judgment.Fiery Cushman, Liane Young & Marc Hauser - 2006 - Psychological Science 17 (12):1082-1089.
A Review of the Empirical Ethical Decision-Making Literature: 1996-2003. [REVIEW]Michael J. O'Fallon & Kenneth D. Butterfield - 2005 - Journal of Business Ethics 59 (4):375 - 413.
Citations of this work BETA
Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size.Elaine Doyle, Jane Frecknall-Hughes & Barbara Summers - 2013 - Journal of Business Ethics 122 (4):1-19.
Aggressive Tax Avoidance: A Conundrum for Stakeholders, Governments, and Morality.Dinah M. Payne & Cecily A. Raiborn - forthcoming - Journal of Business Ethics.
Similar books and articles
Research Methods in Taxation Ethics: Developing the Defining Issues Test (Dit) for a Tax-Specific Scenario. [REVIEW]Elaine Doyle, Jane Frecknall-Hughes & Barbara Summers - 2009 - Journal of Business Ethics 88 (1):35 - 52.
Tax Practitioners' Ethical Sensitivity: A Model and Empirical Examination. [REVIEW]Scott A. Yetmar & Kenneth K. Eastman - 2000 - Journal of Business Ethics 26 (4):271 - 288.
A Multidimensional Analysis of Tax Practitioners' Ethical Judgments.Cheryl A. Cruz, William E. Shafer & Jerry R. Strawser - 2000 - Journal of Business Ethics 24 (3):223 - 244.
Walking Inside the Potential Tax Evader's Mind: Tax Morale Does Matter. [REVIEW]Juan Carlos Molero & Francesc Pujol - 2012 - Journal of Business Ethics 105 (2):151-162.
Taxpayers' Perceptions of Practitioners: Finding One Who Is Effective and Does the Right Thing? [REVIEW]Yuka Sakurai & Valerie Braithwaite - 2003 - Journal of Business Ethics 46 (4):375 - 387.
The Ethical Environment of Tax Practitioners: Western Australian Evidence. [REVIEW]Rex L. Marshall, Robert W. Armstrong & Malcolm Smith - 1998 - Journal of Business Ethics 17 (12):1265-1279.
Passing the Ethical Litmus Test.Colin Higgins, Paul Lieber & Patti Poole - 2006 - Proceedings of the International Association for Business and Society 17:15-17.
Ethical Cognition and Selection-Socialization in Retail Pharmacy.David A. Latif - 2000 - Journal of Business Ethics 25 (4):343 - 357.
Ethical Considerations of Public Relations Practitioners: An Empirical Analysis of the Tares Test.Paul S. Lieber - 2005 - Journal of Mass Media Ethics 20 (4):288 – 304.
Gender, Exposure to Tax Knowledge, and Attitudes Towards Taxation; an Experimental Approach.Lars Fallan - 1999 - Journal of Business Ethics 18 (2):173 - 184.
Added to index2012-05-21
Total downloads19 ( #253,893 of 2,153,481 )
Recent downloads (6 months)2 ( #280,608 of 2,153,481 )
How can I increase my downloads?