Tax Intermediaries Roles and Incompatibilities

This book is a comparative study of tax intermediaries such as tax advisors, certified public accountants, attorneys, and accountants, among others. The objective of this study is to understand the regulatory framework governing this activity, as well as the roles of tax intermediaries in the functioning of the Tunisian tax system-a role that is eminently positive, as it helps taxpayers understand their obligations and comply with them in an increasingly complex environment. Indeed, tax legislation is evolving and becoming more complex every day. The regulation and organization of tax intermediaries' activities are among the most efficient ways to achieve tax optimization objectives and reduce the tax burden on taxpayers, while also contributing positively to tax administration and thereby reducing the risk of tax fraud on the part of the tax authorities. It must also enable the identification of processes that strengthen the relationship between intermediaries and the tax administration, between intermediaries and their clients, and among the intermediaries themselves.