Taxpayers' preference for type of advice from tax practitioner: a preliminary examination

Article Abstract:

A study investigated the views of business enterprise owners/managers with respect to the the type of advice they prefer from tax practitioners. The research aimed to better understand tax compliance behavior and the impact of tax practitioners on tax compliance behavior of business owners/managers. Findings confirm the significant role tax practitioners play in taxpayers' compliance behavior. Most clients tend to agree with tax practitioners' advice regardless of whether the advice is conservative or aggressive.

Social aspects, Tax consultants, Influence, Taxpayer compliance

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Post Keynesian pricing theory: alternative foundations and prospects for future research

Article Abstract:

The usage of Post Keynesian pricing theory in providing a coherent alternative perspective on microeconomics relating to habits and institutions, decision making under uncertainty and consumer theory is discussed. Research synergies between behavioral, psychological and Post Keynesian economists are also noted.

Usage, Economics, Study and teaching, Keynesian economics, Economic theory

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The prospects of taxpayer agreement with aggressive tax advice

Article Abstract:

Research investigating tax payers attitudes with regard to aggressive tax advice obtained from their accountants is presented. Particular attention is given to analysing the results of a survey carried out in the United States and concluding that an aggressive position is likely in balance-due position.

Psychological aspects, United States, Surveys, Tax collection

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