Ethics and taxation / Robert F. van Brederode, editor.

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Detaylı Bibliyografya
Baskı/Yayın Bilgisi: Singapore : Springer, [2020].
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Materyal Türü: Elektronik Ekitap
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Özet: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.
Fiziksel Özellikler:1 online resource (xxi, 412 pages) : illustrations
Notlar:Bib#: 3111956
Dil:English
ISBN:9789811500893 (electronic bk.)
9811500894
Bib#:3111956