Ethical Behavior in IRS Tax Practice.
本文探讨美国税收体系中道德行为的重要性，分析注册会计师在国税税务实践中的道德现状，并评估是否违反了会计行业的社会契约。
Abstract The article informs that ethics play a unique and important role in the system of taxation in the U.S. The nature of the U.S. process of taxation has been described as a voluntary self-assessment system. If the citizenry loses confidence in the self-assessment process and public compliance falters, the result could be detrimental to our economic and political institutions. Such a loss of confidence could result from the unethical behavior of persons involved in tax administration or by unequitable and complex tax laws that serve to benefit the few. This study' is concerned with several questions regarding the state of ethics in IRS tax practice by CPAs and seeks to provide answers to the following questions. The study also tries to determine if there has been a violation of the social contract of the accounting profession. The Office of Director of Practice of the United States Department of the Treasury is charged with administering the disciplinary provisions of Treasury Circular No. 230.