Ethics and taxation / Robert F. van Brederode, editor.
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Singapore :
Springer,
[2020]
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On-line přístup: | |
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Médium: | Elektronický zdroj E-kniha |
Obsah:
- 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.