1. Auflage 2020,
412 Seiten, Gebunden, HC runder Rücken kaschiert, Format (B × H): 160 mm x 241 mm, Gewicht: 816 g
Verlag: Springer Singapore
van Brederode Ethics and TaxationThis 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.
Weitere Infos & Material
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.