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Keywords: professionalism
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Journal Articles
Accounting and the Public Interest (2018) 18 (1): 53–80.
Published: 01 December 2018
.... Therefore, while developing tax policy is helpful, this paper posits that developing tax professionalism—not only tax policy—is needed. Efforts to reform tax policy should be balanced with efforts to develop and guard tax professionalism. Implementing tax policies in a flourishing tax system requires...