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Nine. The Ethics of Tax Accounting

  1. Ronald Duska1,
  2. Brenda Shay Duska2,
  3. Julie Ragatz1

Published Online: 20 APR 2011

DOI: 10.1002/9781444395907.ch9

Book Title

Accounting Ethics, Second Edition

Accounting Ethics, Second Edition

Additional Information

How to Cite

Duska, R., Duska, B. S. and Ragatz, J. (2011) The Ethics of Tax Accounting, in Accounting Ethics, Second Edition, Wiley-Blackwell, Oxford, UK. doi: 10.1002/9781444395907.ch9

Author Information

  1. 1

    The Center for Ethics in Financial Services, The American College, USA

  2. 2

    Del Pizzo & Associates, USA

Publication History

  1. Published Online: 20 APR 2011
  2. Published Print: 11 MAR 2011

Book Series:

  1. Foundations of Business Ethics

Book Series Editors:

  1. W. Michael Hoffman,
  2. Robert E. Frederick

ISBN Information

Print ISBN: 9781405196130

Online ISBN: 9781444395907

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CHAPTER TOOLS

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Keywords:

  • ethics of tax accounting;
  • KPMG, indicted for promoting abusive tax shelters;
  • AICPA's Statements on Standards for Tax Services (SSTS) - along with Treasury Department Circular 230;
  • Tax Executive Committee of AICPA - in Statements on Standards for Tax Services;
  • seven standards, presented in Statements on Standards for Tax Services;
  • systems, on self-assessment and reporting - type of operation, which makes golf an honorable game;
  • Lifson Principle, seeing what implications - it has for accountants and their clients;
  • the words “should” and “entitled” - in the principle, clearly make it an ethical principle;
  • taxpayers, entitled to structure transactions - taking advantage of intended incentives, and paying no more tax than is required by the law
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