Ethical Issues for Goods and Services Tax Practitioners
DOI:
https://doi.org/10.33516/maj.v54i11.89-91pKeywords:
No Keywords.Abstract
GST is a new indirect tax, implemented in July 2017. Persons who are doing business, dealing with taxes, and filing returns are still confused about GST and its guidelines. This paper highlights the GST practices which are performed by the GST practitioner and ethical issues related while performing these practices. This study suggests that GST Practitioners have to follow professional ethics to fulfil all compliances correctly and ethically.Downloads
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Published
2019-11-30
How to Cite
Tekwani, K., & Raghuvanshi, R. (2019). Ethical Issues for Goods and Services Tax Practitioners. The Management Accountant Journal, 54(11), 89–91. https://doi.org/10.33516/maj.v54i11.89-91p
Issue
Section
Professional Ethics
References
Devi Seema. (2016). Goods and Service Tax in India: A SWOT Analysis. International Journal of Research –GRANTHAALAYAH, Vol. 4 (Iss. 12), December 2016, ISSN-2350-0530(O), ISSN-2394-3629(P).
Doyle Elaine, Frecknall Jane –Hughes, & Summers Barbara.(2014). Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size. Journal of Business Ethics, 122:623–64. https://doi.org/10.1007/s10551-013-1780-5.
Rupa R. (2017). GST in India: An Overview. International Education & Research Journal, Vol. 3, Issue 2, February 2017, E-ISSN No: 2454-9916.
Yetmar, S.A., & Eastman. (2000). Tax Practitioners' Ethical Sensitivity: A Model and Empirical Examination. K.K. Journal of Business Ethics, 26: 271. https://doi.org/10.1023/A:1006294517573.
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