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A much anticipated review of the Tax Practitioners Board (TPB) and Tax Agent Services Act 2009 (Cth) was released by the Australian Treasury in October 2019 detailing 28 recommendations with regard to the operation and function of the TPB. The government responded to those recommendations supporting 20 in part, full or principle, while rejecting eight. This study gathers the views and insights of 20 Australian tax practitioners via semi-structured interviews, as to their acceptance or otherwise of the recommendations. Interview data provides evidence surrounding the Code of Professional Conduct, investigations, sanctions and safe harbour recommendations. We find that whilst in many cases practitioners both agreed and disagreed with particular recommendations, preliminary or indicative themes emerged which complicated perceptions and warrant further investigation. These preliminary or indicative themes have the potential to impact perceptions and agreement with the TPB recommendations and raise questions as to whether recommendations will ultimately achieve their objectives. Practically, the findings of this study feed into the tax policy debate, by providing insights and information to the Tax Practitioner Governance and Standards Forum and Professional Standards Council. This study answers a call for further research into tax practitioners' attitudes and behaviour and adds to the limited existing empirical literature in this space. Importantly, the research findings have the capacity to potentially break new ground in determining whether the review's recommendations will achieve their objectives. [ABSTRACT FROM AUTHOR]

This study examines how tax practitioners are responding to clients participating in the crypto-economy, with a particular focus on the Tax Agent Services Act 2009 (Cth) Code of Professional Conduct. Employing both interview and survey methodologies, the study investigates crypto-economic activities undertaken by clients and gathers practitioner perspectives on several issues. These include current regulation and guidance as well as the implications for practitioner skills and competencies, applying the law, acting lawfully, and ascertaining client's affairs. The findings have key implications for tax reform, particularly relevant given the Board of Taxation's review into digital assets and transactions. [ABSTRACT FROM AUTHOR]

A combination of both persuasive and enforcement measures have been applied by governments in attempting to tackle tax non-compliance. With increasing pressure to raise revenue in the current economic climate, governments need to assess the effectiveness of various compliance measures. This paper presents and analyses the strategies adopted by tax authorities globally and specifically in Australia and Norway, regarding the public disclosure of tax information and the likely compliance impact. The paper provides an insight into how public disclosure could indirectly improve compliance in the setting of one country, while some limited disclosure may supplement other compliance strategies in another. [ABSTRACT FROM AUTHOR]

The article focuses on the ethical views and opinions of Certified Practicing Accountants (CPA) and non-CPA Australian tax practitioners. Topics discussed include the difference in the views of CPAs and non-CPAs regarding the avoidance/evasion distinction, the Code of Professional Conduct, the relationship between ethical tax issues and particular demographics of CPAs, and some professional risk issues, tax policy development.