Conclusion

The rules and regulations implemented for tax service providers and other officials working with taxpayer clients are established in order to ensure the stability and ethical values of the position. Taxpayers are very important, as they uphold the economics and financial health of their community and their country. In this regard, it is the obligation of the tax service official to respect both the system and the client by upholding a high level of ethics.

In turn, the taxpayer should assist the preparer in the mission to provide...

In the case of errors, it is important to emphasize that the system does provide for human error. If either the tax preparer or the taxpayer can be shown not to be in direct violation of the codes of conduct and ethics, they are not held liable on the condition that there was no wilful neglect. Also, great care should be taken not to repeat or perpetuate errors. Taxpayers provide the country with its infrastructure and potential towards development; the tax preparer provides the tools to optimize taxpayer contributions.