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3111956 |
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20220131145300.0 |
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|a 9789811500893 (electronic bk.)
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|a 9811500894
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|a on1126314504
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|a (OCoLC)1126314504
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|a 174/.93362
|2 23
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|3 Bib#:
|a 3111956
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| 245 |
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|a Ethics and taxation /
|c Robert F. van Brederode, editor.
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| 264 |
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|a Singapore :
|b Springer,
|c [2020].
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| 300 |
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|a 1 online resource (xxi, 412 pages) :
|b illustrations
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| 336 |
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|a text
|b txt
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|a computer
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|a online resource
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|a 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.
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| 650 |
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|a Taxation
|x Moral and ethical aspects.
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| 700 |
1 |
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|a Brederode, R. F. W. van
|q (Robert F. W. van),
|d 1954-
|e editor.
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| 856 |
4 |
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|u https://ebookcentral.proquest.com/lib/canterbury/detail.action?docID=5979926
|y Connect to electronic resource
|t 0
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| 942 |
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|a 31012022
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| 991 |
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|a 2022-01-24
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| 992 |
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|a Created by fiwi, 24/01/2022. Updated by fiwi, 31/01/2022.
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