Ethical Questions Raised by Public Accountants in Colombia Related to Tax Advice

Jimmy Daza, Jasleidy Segura

2020

Abstract

This research seeks to establish the ethical questions posed by public accountants against the responsibility of satisfying the needs and requirements of clients advised especially in tax and tax matters. An analysis is carried out through the mixed methodology, in which the survey is used as a collection instrument, applied to a population of public accountants in progress and in exercise, complementing with the systematic review of the literature that provides the foundations to sustain from the theory the ethical and moral approaches, obtaining as results that 41.1% of the respondents know and appropriates the ethics code of the IFAC and 36.7% the law 43 of 1990, but contradicting themselves that despite the knowledge of the breaches of ethics, 61.1% have knowledge about avoidance practices or tax evasion in the companies that have worked, reflecting in a hypothetical way a breach of ethics from a justified framing in the categorical.

Paper Citation

in Harvard Style

Daza J. and Segura J. (2020). Ethical Questions Raised by Public Accountants in Colombia Related to Tax Advice.In Proceedings of the 2nd International Conference on Finance, Economics, Management and IT Business - Volume 1: FEMIB, ISBN 978-989-758-422-0, pages 136-144. DOI: 10.5220/0009791401360144

in Bibtex Style

@conference{femib20,
author={Jimmy Daza and Jasleidy Segura},
title={Ethical Questions Raised by Public Accountants in Colombia Related to Tax Advice},
booktitle={Proceedings of the 2nd International Conference on Finance, Economics, Management and IT Business - Volume 1: FEMIB,},
year={2020},
pages={136-144},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009791401360144},
isbn={978-989-758-422-0},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Finance, Economics, Management and IT Business - Volume 1: FEMIB,
TI - Ethical Questions Raised by Public Accountants in Colombia Related to Tax Advice
SN - 978-989-758-422-0
AU - Daza J.
AU - Segura J.
PY - 2020
SP - 136
EP - 144
DO - 10.5220/0009791401360144