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

摘要

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.