Tax professionals’ role and ethics during a period of economic crisis in a small European country

Michail Pazarskis · Athanasia Karakitsiou · Andreas G. Koutoupis · Despoina Sidiropoulou

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Ethics in Business and Education Taxation and Compliance Studies Accounting and Financial Management

Abstract

Research Question: This paper analyses the role and ethics of tax professionals in the collection of public revenue from business activity during a period of economic crisis in Greece. Motivation: We attempt to analyse the respective influences of a corporate environment and personal beliefs on tax professionals’ ethics as well as the consequences of economic crisis. Idea: The paper employs a modified experimental questionnaire from Bobek & Radtke (2007) for the US. This questionnaire is adapted for Greece during a period of economic crisis. Data: Addressees of the questionnaire were tax professionals of two categories: certified public accountants and accountant/tax consultants, both of which are responsible for determining the amount of taxes owed to the Greek Independent Public Revenue Authority (IPRA). Tools: Results were reached by submitting the results of a questionnaire to a multiple-correspondence analysis based on the Burt matrix. As the size of the sample is rather small, in order to avoid any bias the study employs a resampling procedure based on the k fold validation method. Findings: The results of the survey showed that the main causes of ethical dilemmas are problems with clients such as pressure from clients, client-retention concerns and misunderstandings with clients. The major factor contributing to the resolution of an ethical dilemma is the experience of the tax professional. A significant percentage of respondents believed that their level of morality had increased during the period of economic crisis, making them more compliant with relevant tax rules. Contribution: This study contributes to business ethics and helps reinforce them, thereby contributing to the increase in the public revenues, which can help a economy to emerge faster from an economic crisis. Also, we recommend the targeting on in-house ethics training and explicitly including rewards and sanctions regarding ethical behavior in performance evaluation systems in tax professionals’ firms.

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References

2011The incentives for tax planning 2014Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View 2017An Analysis of Glass Ceiling Perceptions in the Accounting Profession 2012Boundary work and tax regulation: A Bourdieusian view 2016Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations 2014Organizational Ethics Research: A Systematic Review of Methods and Analytical Techniques 2017Neutral and presumptive doubt perspectives of professional skepticism and auditor job outcomes 2017The effect of internal audit effectiveness, auditor responsibility and training in fraud detection

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