Ethics and taxation
著者
書誌事項
Ethics and taxation
Springer, c2020
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注記
Includes bibliographical references
内容説明・目次
内容説明
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.
目次
Chapter 1: Introduction.- Chapter 2: The Concept of Ethics and Morality and Its Development in Public Opinion.- Chapter 3: Moral Basis of Taxation.- Chapter 4: Libertarian Perspectives on the Justification of Taxation.- Chapter 5: Judeo-Christian Perspectives on Taxation.- Chapter 6: Developing Moral Standards for Taxation.- Chapter 7: Global Tax Justice.- Chapter 8: Ethics in Tax Treaty Interpretation: On the Role of the Competent Authority.- Chapter 9: Social Contracts and Ethics.- Chapter 10: Moral Limitations to the Burden of Tax Compliance.- Chapter 11: Ethical Standards for Corporations.- Chapter 12: Considerations for an Ethical Relationship between Tax Advisors and Revenue Agents.- Chapter 13: A Comparative Study of Taxpayer Rights and Protections in a Digital Global Environment .- Chapter 14: International Human Rights and Abuse of Law.- Chapter 15: Taxpayer Perceptions of Tax Avoidance and Evasion.- Chapter 16: Executive and Judicial Branch Responses to Tax Evasion and Avoidance in the EU.- Chapter 17: EU State Aid Investigations and the Principle of Legal Certainty.- Chapter 18: Taxpayer Privacy and Cross-border Tax Information Exchange.- Chapter 19: Are Blacklisting and Public Shaming Ethically Acceptable Enforcement Tools?.- Chapter 20: Fairness Considerations in Judicial Decision-making Processes.
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