The role of professional accountants in the functioning of tax systems has raised a lot of questions from all actors in the tax environment.

With this Q&A paper, we answer these questions by focusing on the following 3 points:

• we clarify the role of professional accountants in advising taxpayers and tax authorities
• we set out the fundamental principles for accountants to comply with when providing tax advice
• we consider how technology changes the future of tax and what this means for the role of accountants

As a profession, we can contribute to developing fair and sustainable tax systems. We are taking up this responsibility that we share with authorities, lawmakers, lawyers, banks, and taxpayers to ensure sustainable financing for our public services in the future.

This position paper builds on our 2015 publication The accountancy profession and taxation: doing the right thing