"There seems to be growing concern regarding the ethical behaviour of tax advisors. Large public accounting firms have recently been investigated for facilitating client tax evasion through the marketing of aggressive or questionable tax shelters, and companies are often accused of incorporating in foreign tax havens for the express purpose of avoiding or evading their tax obligations."

(Shafer and Simmons, 2007)

Required:

In relation to tax planning, avoidance and evasion, discuss the quote above and critically assess whether professional tax advisors advocating for their clients should also exhibit ethical and socially responsible behaviour, regardless of their clients' needs.