Assessing the quality of services provided by UK tax practitioners

This paper focuses on the work of UK tax practitioners. We divide the work of the practitioner into two forms-compliance and planning/avoidance work-and define how the quality of each can be evaluated. We consider the economic forces operating in the tax services market and their likely impact on th...

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Bibliographic Details
Published ineJournal of tax research Vol. 13; no. 1; p. 51
Main Authors Frecknall-Hughes, Jane, Moizer, Peter
Format Journal Article
LanguageEnglish
Published Sydney University of New South Wales 01.03.2015
Subjects
Compliance
CPAs
Econometrics
Fines & penalties
Professionals
Quality
Studies
Tax rates
Tax returns
Tax services
Taxation
Taxpayers
United Kingdom > UK
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Summary:This paper focuses on the work of UK tax practitioners. We divide the work of the practitioner into two forms-compliance and planning/avoidance work-and define how the quality of each can be evaluated. We consider the economic forces operating in the tax services market and their likely impact on the tax practitioner's choice of the quality level to which he or she works, aiming to show whether market forces alone may sufficiently protect the public from poor quality tax work and considering whether regulation may be of net benefit to society (UK tax practitioners currently are not regulated).
ISSN:1448-2398