Suhaila Abdul Hamid2024-05-302024-05-302020-11-109789674408558http://fem.usim.edu.my/ibaf2020-proceeding/https://oarep.usim.edu.my/handle/123456789/17414e-Proceedings of The 9th Islamic Banking, Accounting and Finance International Conference 2020 (iBAF2020) “Navigating the New Normal in Islamic Finance and Wealth Management” 10th – 11th November 2020, Malaysia Organized by: Faculty of Economics and Muamalat,USIM Page: 19-25Over the years the roles of tax professional are becoming more challenging especially in a complex business environment. The 4th Industrial Revolution, and currently the covid-19 pandemic has caused new business models to be adopted by business operators. This development requires tax professionals to always be prepared since they are intermediaries between the taxpayers and the tax authority. Therefore, it is important to examine recent tax studies involving tax professionals to understand issues which are still considered as important, relevant and lacking in discussion so that the profession could maintain its relevancy in the tax system. This study examines recent tax studies from 2019 until 30 October 2020 published in Scopus and Web of Science indexed journals involving tax professionals. Out of 28 articles retrieved, only 21 fulfilled the criteria to be included in the study. A content analysis approach was adopted to determine the themes of the selected articles. Five themes which are role of tax professionals, knowledge, technology, ethics and risk management were developed from the analysis. Interestingly classical issues such as role of tax professionals, knowledge and ethics are still being discussed and considered as relevant. It is also interesting to note that the discussion of digitalization and 4th Industrial Revolution is still much lacking and perhaps requires a lot more discussions in tax setting considering the impact of 4th Industrial Revolution in many sectors today. The findings provide some indirect insights to what is considered as relevant by tax academics and tax profession.en-USTax Professional, Tax Studies, Content Analysis.Tax Professionals and Tax Issues: A Review of Recent Tax StudiesArticle1925