A Conceptual Framework for Development of Ethics in Tax Profession

Aim and Today, corporations and organizations fail to pay back taxes and duties using expert and professional auditors and experienced tax consultants and also using the complexity of tax laws or through the influence of offices and they get huge profits by tax evasion or tax evasion. Obviously, the elimination of credibility and trust in the performance of a profession, reduces the level of community confidence and represents a major threat to the economic system of the society. Therefore, the lack of attention to the sensitive and vulnerable points of this profession leads to a conviction and unreliable profession. The design of this research is an analytical descriptive and while investigating the reasons for the decline of ethical values, emphasizes that the main cause of deviations and occupational abnormalities is the lack of moral commitment in individuals and believes that moral excellence is essential for the implementation of professional principles. It tries to explain the role of ethical commitment in the formulation and implementation of professional tax behaviors by providing a different approach to ethical values and introducing harmful grounds on the credibility of the tax profession. The purpose of this study is to examine the ethical perspectives and approaches related to what is the reason for paying taxes and compliance with tax laws and regulations.