ENCOURAGING ETHICAL TAX COMPLIANCE BEHAVIOUR: THE ROLE OF THE TAX PRACTITIONER IN ENHANCING TAX JUSTICE

Taxation serves a vital role in any economy. It funds public services, facilitates the redistribution of income and influences taxpayer behaviour. Non-compliance with tax rules impedes each of these important functions. Though challenging to measure, the estimated loss in global tax due to non-compliance is extensive and results in significant damage to society at a global level.¹ One important dimension of non-compliance—the questionable tax conduct of large, highprofile multinational companies—has historically generated little attention outside the tax field. In recent years, however, public awareness has grown, in some cases leading to public protests, and tax compliance behaviour has generated increased interest from the media and NGOs.²