This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement.
In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as:
• the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.
Produkteigenschaften
- Artikelnummer: 9789811500886
- Medium: Buch
- ISBN: 978-981-15-0088-6
- Verlag: Springer Nature Singapore
- Erscheinungstermin: 18.11.2019
- Sprache(n): Englisch
- Auflage: 1. Auflage 2020
- Produktform: Gebunden
- Gewicht: 816 g
- Seiten: 412
- Format (B x H x T): 160 x 241 x 29 mm
- Ausgabetyp: Kein, Unbekannt
Themen
- Wirtschaftswissenschaften
- Betriebswirtschaft
- Unternehmensorganisation, Corporate Responsibility
- Unternehmensethik
- Wirtschaftswissenschaften
- Betriebswirtschaft
- Unternehmensorganisation, Corporate Responsibility
- Unternehmensethik