Do Gatekeepers of Taxation Need More Ethics and Enforcement to Move the Needle of Compliance North?

• In Event: Research in Taxation

Abstract

This paper addresses prior research that concluded that gatekeepers of taxation are less ethical and are prone to more errors when preparing tax returns than taxpayers. We argue whether more ethics and enforcement of gatekeepers can increase tax compliance. The paper examines the various institutions that play important roles in professional ethics and enforcements. We argue whether the complexity of the tax codes invariably create ambiguity, and hence opportunities for unethical behavior by gatekeepers of taxation. We conclude that the various oversight and professional institutions that require ethics and enforcement create overlapping requirements and there is no need for additional professional ethics and enforcement of gatekeepers of taxation. However a more effective approach by the tax authorities might be to keep the tax codes simpler. We argue that the Keep It Simple Strategy (KISS) with effective communication can enhance the compliance process.

Author

• Linval Frazer, State University of New York (SUNY) Old Westbury