Understanding the tax practitioner-client relationship: Using a role theory framework

• Main Author: Tan, Lin Mei
• Format: Conference or Workshop Item
• Language: English
• Published: Elsevier Ltd. 2014
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/13384/1/32.pdf; http://repo.uum.edu.my/13384/; http://dx.doi.org/10.1016/j.sbspro.2014.11.073
• Institution: Universiti Utara Malaysia

Adapting the Role Episode Model, this paper presents a conceptual framework by which the tax practitioner-client encounters can be understood and analysed. The framework is focused on the tax practitioner and the client and the role process consists of a set of demands made by taxpayers on their pra...