Training of Tax Consultants: Experience and Prospects

Adigamova, Farida F.; Туфетулов, А. М.

doi:10.1016/j.sbspro.2014.09.288

Cited by 5 publications

(3 citation statements)

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“…(Mr. Real) "... the evidence of a dishonest client is usually revealed when data from the Tax Office is confirmed. So, if it occurs, because they are our clients, we The informants' explanation above is in line with Ostas (2020) and Adigamova and Tufetulov (2014), that at the consultation stage, tax advisors do not act aggressively by informing clients about their rights and obligations under regulations. Tax advisors act as lawyers when taxpayers are involved in a tax dispute.…”

Section: Competition and Scope Of Tax Consulting Servicesmentioning

confidence: 71%

“…The responsibility of the tax advisors as accountant are to ensure that taxpayers are willing to pay for their services in return for more significant profits, namely minimizing the amount of tax paid (Stephenson, 2010). Thus, tax advisors must be able to explain tax regulatory practices to clients and their economic and legal implications (Adigamova & Tufetulov, 2014). Professionalism refers to skill enhancement resulting from services provided by a professional (Hoyle, 2001).…”

Section: Literature Reviewmentioning

confidence: 99%

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The Professionalism of Tax Advisors In Indonesia Through Football Tournament Analogy in the Context of Social Contract Theory

Rimawati¹,

Tjaraka²

2023

J. Professional Business Review

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Purpose: The aim of this study is to provide a new understanding of the behavior of tax advisers in Indonesia based on their awareness as citizens and professionals. By analogizing it with a football tournament, we used social contract theory as a theoretical lens and professional ethics. Theoretical framework: Social contract theory is used to explore the professionalism of tax consultants in balancing the interests of themselves, their clients, and the state in Indonesia through the analogy of a soccer tournament. Tax is one of the obligations of citizens towards the state. In addition, in the opinion of Thomas Hobbes, the theory of social contracts in professional communities requires professional membership, and failure to do so can be punished by law. Design/methodology/approach: This is done with interpretive approach by the discussion storytelling flow method. This study reconstructs routine interactions between tax advisers, clients, and tax authorities with football tournaments to make it easier for informants to explain their professionalism. Findings: Recent legislation in Indonesia concerning professional tax services has yet to regulate tax advisors' rights and obligations comprehensively. That leads to competitive rivalries but tends to break the rules among tax advisors. Tax advisors compare their professionalism to that of "coaches" of taxpayers in the football tournament against the tax authorities. The informants still believe in tax authorities, especially the tax court, and maintain fair play under normal circumstances. Even though tax advisors can raise citizen awareness by providing tax compliance education and prioritizing clients, they continue to serve clients who engage in tax-aggressive behavior. The consequences of business operations, professional awareness as a citizen, culture, and religious dogmas are the restriction of commercialization of tax advisors' professionalism. Research, Practical & Social implications: The most significant consideration of tax advisors to provide advice and advisor is economical and legal considerations. The findings can be a consideration by an authority authorized to regulate the profession of tax consultants and tax academics. Originality/value: This study investigated the perceptions of the professionalism of tax advisors and their awareness as citizens through the social contract theory lens and reconstructed it with football tournaments.

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Section: Competition and Scope Of Tax Consulting Servicesmentioning

confidence: 71%

Section: Literature Reviewmentioning

confidence: 99%

The Professionalism of Tax Advisors In Indonesia Through Football Tournament Analogy in the Context of Social Contract Theory

Rimawati¹,

Tjaraka²

2023

J. Professional Business Review

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“…The interaction between burnout and emotional intelligence has a negative and significant effect on turnover intention or in other words, high emotional intelligence will reduce turnover intention due to increased burnout. There is no interaction between burnout and religiosity in influencing turnover intention or in other words, high religiosity is not able to reduce turnover intention due to increasing burnout (Darmayasa & Aneswari, 2015;Adigamova & Tufetulov, 2014).…”

Section: Discussionmentioning

confidence: 99%

Moderating emotional intelligence and religiusity on the effect of burnout on turnover intentions of tax consultant employees in Bali

et al. 2022

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The purpose of this study was to analyze the effect of burnout on the turnover intentions of tax consultant employees in Bali with emotional intelligence and religiosity as moderating variables. The location of the research was carried out at the Tax Consultant Office in the Bali Region as a representation of the Tax Consultant Office in Indonesia, which was registered with the Indonesian Tax Consultant Association (IKPI) in 2021 which was obtained through the websitewww.ikpi.or.id. The population in this study are all employees who work at the Tax Consultant Office registered at IKPI Bali Branch. The data analysis technique used the MRA test. The results of the study indicate that burnout has a positive and significant effect on turnover intention or in other words, increased burnout will increase turnover intention. The higher emotional intelligence is not able to reduce the high turnover intention due to the increased burnout of tax consultant employees. The interaction between burnout and emotional intelligence has a negative and significant effect on turnover intention or in other words, high emotional intelligence will reduce turnover intention due to increased burnout.

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Advanced training of tax consultants

Adigamova

2016

SHS Web of Conferences

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Abstract. The purpose of the research is to review and analyze the data on the necessity to provide an educational environment for training and advanced training of tax consultants in Russia. The article considers the types of tax consulting, the historical background of training financiers in Russia, as well as identifies conditions determining the significance of tax consulting. The research establishes the connection between the negative attitude to tax payment and tax evasion. The advanced training of tax consultants should be a continuous process as they need to take into account both external and internal taxpayers risks associated with the development of law and law-enforcement practice. Obviously, the training of tax consultants should take into account the experience of developed foreign countries, such as Germany, Austria, Czech Republic, Slovakia and other European countries as well. In Russia, it is necessary to open educational institutions, which will not only be involved in the certification of tax consultants, but also provide training courses. These courses should contribute to constant increase of tax consultants knowledge, consider the tax treatment of economic activities, as well changes in the legislation, economics, finance, accounting, manufacturing processes, which will improve the quality of services provided by tax consultants.

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Training of Tax Consultants: Experience and Prospects

Cited by 5 publications

References 0 publications

The Professionalism of Tax Advisors In Indonesia Through Football Tournament Analogy in the Context of Social Contract Theory

The Professionalism of Tax Advisors In Indonesia Through Football Tournament Analogy in the Context of Social Contract Theory

Moderating emotional intelligence and religiusity on the effect of burnout on turnover intentions of tax consultant employees in Bali

Advanced training of tax consultants

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