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191105s2020 si a o 000 0 eng d |
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|3 Bib#:
|a 3173460
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|a 9789811500893
|q (electronic bk.)
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|a 9811500894
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|a 10.1007/978-981-15-0089-3
|2 doi
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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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|a Ethics and taxation /
|c Robert F. van Brederode, editor.
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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 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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|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 |
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|u https://go.openathens.net/redirector/canterbury.ac.nz?url=https://doi.org/10.1007/978-981-15-0089-3
|y Connect to electronic resource
|t 0
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|a 15072022
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| 991 |
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|a 2022-07-15
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| 992 |
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|a Created by fiwi, 15/07/2022. Updated by fiwi, 15/07/2022.
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