Ethics and Taxation
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Beschreibung
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.
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.
Addresses the underlying ethical foundations of taxation Raises larger questions about the respective roles of citizens and the state Provides a coherent academic discussion of an often fragmented argument
Autor*in
Robert F. van Brederode
Themen in »Ethics and Taxation«
taxation ethics law and morality tax fraud tax evasion tax avoidance taxpayer rights legal principles tax law enforcement tax burden tax policy tax design taxpayer obligations tax enforcement tax compliance
Stimmen zu »Ethics and Taxation«
“By bringing together ideas that have disparate origins but a common connection through taxation, as well as esteemed authors with different experiences and perspectives, this book provides another valuable contribution to an area of study which in recent years is seeing renewed interest. The world is rendered a better place through considered debates and this book is … bursting with dialecticism, leading readers to refine, reflect upon and better their understandings of tax.” (Stephen Daly,British Tax Review, Issue 3, 2020)
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