Running Head: ADVANCED ACCOUNTING: ADVANCED TAX RESEARCH AND

JURISPRUDENCE
1
Advanced Accounting: Advanced Tax Research and Jurisprudence
Name
Professor
Institution
Course
Date

Ethics refers to conduct and how it can have a positive impact. Most times, the news
focuses on issues that affect accountants. Accountants are being accused that they are not

ADVANCED ACCOUNTING: ADVANCED TAX RESEARCH AND JURISPRUDENCE

following the established codes of ethics (Dayson, 2010). Controllers, Chief accounting officers
and Chief financial officers are the ones most likely to commit acts, which are unethical. In the
United States, tax returns are filled by around 135 million people. More than half of this
population obtains assistance from tax accountants. There are people, who might not want to pay
and others want to pay it at an extremely low price. In turn, tax accountants are faced with
challenges, which threaten their morality as well as ethics (Dayson, 2010).
This paper seeks to give an analysis of issues on Ethics, Morality and Legality in tax accounting.
Also, it seeks to investigate the view provided by the scriptures in the Bible concerning matters
related to tax.
Keywords: Tax, Ethical, Moral, Legal, Accounting

Issues involved in Tax Accounting

The case study is about tax accountants, who are often pressurized, to engage in acts
considered to be immoral, unethical as well as illegal. Clients try and attempt to evade paying

ADVANCED ACCOUNTING: ADVANCED TAX RESEARCH AND JURISPRUDENCE

taxes or even trying to pay the least amount of tax. Accountants should be able to make
decisions, which are morally accepted. This means that they should distinguish between what is
bad and that which is right. Perfection standards should be followed when making decisions,
which are unethical. The tax accountant should know about the implications of him committing
the act. They should ensure that assessment of the situation at hand occurs (AICPA Professional
Standards). This means that they should evaluate the impact of the act, which they are about to
commit. Parties involved, should be thought off before any decisions are made. The results of the
act should be compared as well as the responsibility involved. The tax accountant should make
good judgment concerning this situation.
The Christian Bible (2011), KJV, has a lot of information regarding matters related to
taxes. The book written by Mathew, in chapter 17 verses twenty four to twenty seven, provides
information regarding taxes. Taxes were paid, even by Jesus and this means no one else has a
right not to do so. It was during an incident at Capernaum that the matter on taxes was known.
According to Jesus, any human being should be able to pay taxes. Those who do not, or try to
evade it are committing a sin. Also, in the twenty second chapter of the same book, Jesus gave
his sentiments concerning taxes. Some Pharisees wanted to trap Jesus, when they were asking if
it is right to pay taxes. They wanted to know if paying taxes to Caesar was right or not. Jesus
wanted people to pay taxes to whoever was in charge of providing money to them. This means
that people should pay their taxes to the government as it is their obligation. Furthermore, those
who do not pay taxes are meant to be punished by the existing authority. This is because they are
evading their responsibilities, while other people suffer at their expense. The book of Romans
also gives views that Paul gave concerning tax payment. People, who are moral, should be
influenced by their conscience to pay taxes. Retribution exists for those who evade tax payment.

ADVANCED ACCOUNTING: ADVANCED TAX RESEARCH AND JURISPRUDENCE

God has given responsibility to authorities, thus it is mandatory to adhere to its set rules. Even if
a person is not a Christian, they should know that it is required that they pay taxes. It is not fair
for people to enjoy services provided by the government and they do not contribute anything
towards it.
Tax accountants should be well trained, to face problems relating to their work. Integrity
must be present while working. This means that they should not accept any form of gift, which
might be presented to them. This is because they risk their career being sabotaged and later on,
might lose their jobs. The policies, which exist in the organization, should be followed (Burton,
1972). In turn, it will be easy to solve the matter in a legal manner. One can chose to advise the
client on the negative impact of what the client is requesting. The client should be aware of the
implications of their intentions. If this fails, then more action needs to be taken, to ensure that the
client does not commit this act in another firm. The tax accountants seniors should be made
aware of what is taking place (Burton, 1972). They will then decide the best action to solve the
matter. For example, they can sue the client whereby, the matter will be solved in court. This
method is tough, but the results are rewarding. People who refuse to pay their taxes should be
ashamed, so that they will think twice, in case they do not want to pay their taxes. Those who
want to pay low taxes and want tax accountants to help them are committing a crime known as
corruption. Corruption is crime, which carries a punishment that is extremely serious. Tax
accountants have an ethics and conduct code, which they should follow. Those who violate the
ethics code should be punished accordingly due to the crime that has been committed by them.
Often, it might lead to loss of clients but one should be happy that they have made a decision,
which is morally accepted. In conclusion, ethics is a vital issue, which should be addressed well
by tax accountants. People should know that it is mandatory to pay taxes to any existing

ADVANCED ACCOUNTING: ADVANCED TAX RESEARCH AND JURISPRUDENCE

government (Accounting and Auditing Enforcement Release). Taxes, which people pay, are used
by various governments to come up with projects that will benefit its citizens. People are in need
of services of high quality in the sectors of health, education, among others. If they do not pay
taxes, they should not expect to benefit from such services. This is the reason why tax
accountants as well as their clients, should not become involved in unethical practices,
concerning tax issues.

References
Accounting and Auditing Enforcement Release No. 923
AICPA Professional Standards, vol. 1, U.S. Auditing Standards, sec. 316
Bible. (2011). King James Version. Oxford: Oxford University Press.
Burton, John. (1972) .Corporate Financial Reporting: Ethical and Other Problems .New York:
AICPA. 7, 5152.
Dayson, J. (2010). Accounting for Non-Accountants. London: Pitman.