Understanding the tax practitioner-client relationship: Using a role theory framework
Adapting the Role Episode Model, this paper presents a conceptual framework by which the tax practitioner-client encounters can be understood and analysed. The framework is focused on the tax practitioner and the client and the role process consists of a set of demands made by taxpayers on their pra...
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| Format: | Conference or Workshop Item |
| Language: | English |
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Elsevier Ltd.
2014
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| Online Access: | https://repo.uum.edu.my/id/eprint/13384/1/32.pdf |