This chapter aims to review prior literature on tax practitioner and provides insights into tax practitioner behavior that affects taxpayer compliance. For the end, I attempt to distinguish tax practitioner compliance from taxpayer compliance for a better understanding of tax compliance process. I maintain that tax practitioner compliance can be assessed in the light of tax compliance, bringing about new perspective on tax compliance literature. In order for them to ensure compliance, the tax practitioners continue to develop their professional skills. Furthermore, the tax practitioner should be responsive to the environment in terms of both what clients want and what tax laws allow. However, their ethical judgments based on professional proficiency should not be affected by client pressure. Being a constituent of tax compliance dynamics, tax practitioner compliance may as well be construed in their decisions as well as underlying attitudes toward clients, colleagues, and the tax system. As a service provider, the tax practitioner must strive to reduce inconsistencies between expectations and experiences. As a member of the professions, the tax practitioner refrains from abusive tax schemes that can stimulate institutional corruptions. As a professional, the tax practitioner should safeguard the integrity of the tax system.
Part of the book: Taxes and Taxation Trends