Results 231 to 240 of about 26,831 (258)
Some of the next articles are maybe not open access.

Age and the Ethics of Tax Evasion

2011
Some studies have found that people become more respectful of authority and the rule of law as they get older. However, other studies have had contrary findings. The next few pages analyze the relationship between age and attitudes toward the ethics of tax evasion, using the World Values survey data.
openaire   +1 more source

Ethics and Tax Evasion in Asia

SSRN Electronic Journal, 2006
This paper analyzes the data on tax evasion that was collected as part of a much larger survey on human beliefs and values. Data from the Asian countries that were included in the survey are compared and contrasted. The opinions of participants are ranked by country in several demographic categories, including gender and age.
openaire   +1 more source

Ethical Standards for Tax Advisers

2019
In this chapter the author reviews the renewed emphasis on tax adviser ethics that is evident in the early 21st Century. The chapter identifies some of the reasons for this emphasis and some of the administrative responses to the involvement of advisers in less acceptable forms of tax planning.
openaire   +1 more source

The effect of business ethics and governance score on tax avoidance: a European perspective

International Journal of Ethics and Systems, 2022
Salim Chouaibi, Jamel Chouaibi
exaly  

Ethics of the Accountant in the Face of Tax Fraud Modalities

Advances in Intelligent Systems and Computing, 2021
BEATRIZ Baylón-Gonzales
exaly  

Rationality Versus Emotions: The Case of Tax Ethics and Compliance

Journal of Business Ethics, 2011
Boris Maciejovsky   +2 more
exaly  

Multinational Tax Avoidance: Virtue Ethics and the Role of Accountants

Journal of Business Ethics, 2017
Andrew West, West Andrew
exaly  

Tax Ethics Approach

Çalışmada öncelikle etik kavramının farklı yaklaşımlarına yer verilmiştir. Bu yaklaşımların vergi hukukuna yansıması şeklinde tezahür eden vergi etiği kavramı da vergiye uyum kapsamında ele alınmıştır. Vergi etiğine uyulmaması halinde karşılaşılan neticeler vergiye karşı tepkiler şeklinde ortaya çıkmaktadır.
openaire   +1 more source

Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size

Journal of Business Ethics, 2013
Elaine Doyle   +2 more
exaly  

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