The Role of Client Advocacy in the Development of Tax Professionals’ Advice

Bobek, Donna D.; Hageman, Amy M.; Hatfield, Richard C.

doi:10.2308/jata.2010.32.1.25

Cited by 50 publications

(37 citation statements)

References 19 publications

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“…Thus, to actualize this urge, the taxpayers can use the tax consultant's expertise and competence to carry out tax avoidance. [4] explained that for certain clients, tax consultants can consider the risks in order to use the ambiguity in tax provisions to create tax avoidance strategies.…”

Section: Resultsmentioning

confidence: 99%

“…The dilemma of the intermediary position with different responsibilities leads to strong pressure, so it tends to place tax consultants in a difficult position to act based on the objectives expected by both parties [6,34]. Not only in Indonesia, the Australian tax authority, named Australian Tax Officers (ATO), realizes that tax consultants do not only function to provide advocacy and prepare client's tax reporting, but also provide a risk management service in order to minimize the tax payments [4,24].…”

Section: Resultsmentioning

confidence: 99%

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The Dualism of Tax Consultants’ Roles in the Taxation System

Mangoting

Widuri

Eoh

2019

jak

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The dualism of tax consultant's role as the agent of taxpayers and governments becomes a phenomenon in this research. Therefore, this research aims to understand the meaning of the dualism role of tax consultants in the taxation system. This study uses a qualitative approach to interpretive methods. The interpretive method assumes that reality does not stand alone but is constructed by the research subject. The method of data collection is done by interviewing two taxpayers and three tax consultants. The data analysis focused on the sentences and phrases that directly allude the researched phenomenon. The result of the research tells that there is an effort to balance the dualism of the role so that tax consultants can still protect the taxpayer’s interests, while ensuring that their services do not harm the nation. The balance of the dualism of the role is reflected into four meanings, namely: taxpayer advisors, mediators of taxpayer and government conflicts, aligning taxpayer and government relations and controlling taxpayer compliance

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Section: Resultsmentioning

confidence: 99%

Section: Resultsmentioning

confidence: 99%

The Dualism of Tax Consultants’ Roles in the Taxation System

Mangoting

Widuri

Eoh

2019

jak

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“…Supervisory advice is provided to tax professionals in the public accounting firm environment, which has distinct hierarchical structures and clear role differentiation, and a context of accountability (Gibbins, 1984;Gibbins and Newton, 1994;Magro, 1999;Hatfield, 2001). The advice is given to meet the objectives of effectiveness, efficiency and training, but the underlying accountability could influence how the tax professional responds to the advice (Gibbins and Newton, 1994;Cloyd, 1997;Lerner and Tetlock, 1999;Bobek et al, 2010).…”

Section: Theory and Hypothesesmentioning

confidence: 99%

Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks

Pinto

2015

Accounting Perspectives

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Supervisory advice is generally given to tax professionals in public accounting firms before they commence tax planning tasks. The objectives of giving advice are to achieve effectiveness and efficiency in tax planning, as well as for training tax professionals. An experiment with 54 tax professionals, from accounting firms across Canada, was conducted to determine the effects of supervisory advice on effectiveness and efficiency in performing tax planning tasks of different complexity. Advice results in lower effectiveness in lower-complexity tasks, as evidenced by more technically inadequate tax plans, signs of confusion and overdetermined solutions (i.e., unnecessary information in the tax plans). In higher-complexity cases, the results suggest a limited improvement in effectiveness, as evidenced by more technically adequate plans, but at a cost of limiting insightful judgment. On the other hand, advice results in limited gains in efficiency for both the lower and higher-complexity tasks. This study extends the advice and tax literatures by investigating the role of advice in the performance of tax planning tasks of different complexity, which has not been examined in other research. This study also contributes to tax practice, as public accounting firms should consider the limited gains in efficiency with the decrease in effectiveness for lower-complexity tasks and the potential to limit insightful judgment for higher complexity tasks. The results of this study suggest that firms face trade-offs in achieving efficiency, effectiveness and the training objective.Des conseils de supervision sont g en eralement prodigu es aux fiscalistes des cabinets d'expertise comptable avant qu'ils ne s'attaquent a leurs tâches de planification fiscale. Ces conseils ont pour but d'assurer l'efficacit e et l'efficience de la planification fiscale ainsi que de former les fiscalistes. L'auteure r ealise une exp erience a laquelle * This paper draws on my PhD dissertation. I thank the public accounting firms and the participants.Special thanks to my supervisor, Michael Gibbins, and the members of my committee, Karim Jamal and Christina Gagne, for their tremendous support. I am also sincerely grateful to the School of Business, MacEwan University, and the Winspear Distinguished Chair in Accounting, University of Alberta, for the financial assistance provided for my dissertation.participent 54 fiscalistes de cabinets comptables de tout le territoire canadien afin de d eterminer les r epercussions des conseils de supervision sur l'efficacit e et l'efficience avec lesquelles sont ex ecut ees des tâches de planification fiscale pr esentant des degr es diff erents de complexit e. Les conseils sont associ es a une moins grande efficacit e dans les tâches de complexit e plus faible, ainsi qu'en t emoignent des plans fiscaux moins ad equats sur le plan technique, des indices de confusion et des solutions surd etermin ees (c'est-a-dire des plans fiscaux contenant de l'information inutile). Dans les tâches de complexit e plus grande, les r e...

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“…Notably, Duncan et al [52] found the opposite evidence showing the more risk-averse the taxpayer, the more aggressive the tax practitioner, and the more aggressive the taxpayer, the more conservative tax position recommended by the practitioner. Furthermore, Bobek et al [53] examined how the role of client advocacy influenced tax professionals' decision processes and outcomes and provided empirical results revealing that client characteristics influence tax professionals' advocacy attitudes. These findings suggest that taxpayers and tax practitioners' decisions are interdependent, and studies on their interaction dynamics could be a promising approach to find new insights into tax compliance.…”

Section: Interactions Of the Taxpayer And The Tax Practitionermentioning

confidence: 99%

Tax Practitioner Compliance

Kang¹

2018

Taxes and Taxation Trends

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This chapter aims to review prior literature on tax practitioner and provides insights into tax practitioner behavior that affects taxpayer compliance. For the end, I attempt to distinguish tax practitioner compliance from taxpayer compliance for a better understanding of tax compliance process. I maintain that tax practitioner compliance can be assessed in the light of tax compliance, bringing about new perspective on tax compliance literature. In order for them to ensure compliance, the tax practitioners continue to develop their professional skills. Furthermore, the tax practitioner should be responsive to the environment in terms of both what clients want and what tax laws allow. However, their ethical judgments based on professional proficiency should not be affected by client pressure. Being a constituent of tax compliance dynamics, tax practitioner compliance may as well be construed in their decisions as well as underlying attitudes toward clients, colleagues, and the tax system. As a service provider, the tax practitioner must strive to reduce inconsistencies between expectations and experiences. As a member of the professions, the tax practitioner refrains from abusive tax schemes that can stimulate institutional corruptions. As a professional, the tax practitioner should safeguard the integrity of the tax system.

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The Role of Client Advocacy in the Development of Tax Professionals’ Advice

Cited by 50 publications

References 19 publications

The Dualism of Tax Consultants’ Roles in the Taxation System

The Dualism of Tax Consultants’ Roles in the Taxation System

Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks

Tax Practitioner Compliance

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