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

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Vydáno: Singapore : Springer, [2020]
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Témata:
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.