A STUDY ON ETHICAL CHALLENGES FACED BY CHARTERED ACCOUNTANTS IN TAX PLANNING FOR SMALL BUSINESSES | Zenodo Skip to main Communities My dashboard Log in Sign up Published April 24, 2026 | Version v1 Journal article Open A STUDY ON ETHICAL CHALLENGES FACED BY CHARTERED ACCOUNTANTS IN TAX PLANNING FOR SMALL BUSINESSES Authors/Creators Riya Salian, Dr Fatema H. Fanuswala Description This research focuses on the ethical issues faced by Chartered Accountants in the tax planning of small businesses, with a focus on professional ethics, compliance, and ethical decision-making. As the tax scenario becomes increasingly complex, Chartered Accountants are playing a critical role in helping small businesses reduce their tax burden while ensuring that they remain within the bounds of the law and ethics. The proposed research will attempt to uncover the most common ethical issues that arise during tax planning, the factors that contribute to ethical decision-making, and the impact of ethical behaviour on professional reputation and client trust. A primary research approach will be adopted, using both survey and interview methods among practicing Chartered Accountants who are engaged in tax consulting services for small businesses. The hypotheses will be tested to determine the link between ethical issues, professional ethics, and decision-making during tax planning. The expected results will help to provide a deeper understanding of the ethical risks and pressures faced by professionals and provide practical implications for improving ethical frameworks, compliance, and responsible tax planning practices in the accounting profession. Files Article-14.pdf Files (794.9 kB) Name Size Download all Article-14.pdf md5:76c17104aad210c8ee8baef5241d0b3e 794.9 kB Preview Download 20 Views 10 Downloads Show more details All versions This version Views Total views 20 20 Downloads Total downloads 10 10 Data volume Total data volume 7.9 MB 7.9 MB More info on how stats are collected.... Versions External resources Indexed in OpenAIRE Communities Details DOI DOI Badge DOI 10.5281/zenodo.19724844 Markdown [](https://doi.org/10.5281/zenodo.19724844) reStructuredText .. image:: https://zenodo.org/badge/DOI/10.5281/zenodo.19724844.svg :target: https://doi.org/10.5281/zenodo.19724844 HTML <a href="https://doi.org/10.5281/zenodo.19724844"><img src="https://zenodo.org/badge/DOI/10.5281/zenodo.19724844.svg" alt="DOI"></a> Image URL https://zenodo.org/badge/DOI/10.5281/zenodo.19724844.svg Target URL https://doi.org/10.5281/zenodo.19724844 Resource type Journal article Publisher International Journal of Advance and Innovative Research Published in International Journal of Advance and Innovative Research, 13(Issue 1: January - March 2026), 223-229, ISSN: 2394 - 7780, 2026. Rights License Creative Commons Attribution 4.0 International The Creative Commons Attribution license allows re-distribution and re-use of a licensed work on the condition that the creator is appropriately credited. Read more Citation Export Technical metadata Created April 24, 2026 Modified April 24, 2026 Jump up About About Policies Infrastructure Principles Projects Roadmap Contact Blog Blog Support Help FAQ Developers REST API OAI-PMH Contribute GitHub Donate Funded by Powered by CERN Data Centre & InvenioRDM Status Privacy policy Cookie policy Terms of Use This site uses cookies. Find out more on how we use cookies Accept all cookies Accept only essential cookies