Results 231 to 240 of about 26,831 (258)
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Age and the Ethics of Tax Evasion
2011Some 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.
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Ethics and Tax Evasion in Asia
SSRN Electronic Journal, 2006This 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.
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Ethical Standards for Tax Advisers
2019In 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.
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The effect of business ethics and governance score on tax avoidance: a European perspective
International Journal of Ethics and Systems, 2022Salim Chouaibi, Jamel Chouaibi
exaly
Ethics of the Accountant in the Face of Tax Fraud Modalities
Advances in Intelligent Systems and Computing, 2021BEATRIZ Baylón-Gonzales
exaly
Rationality Versus Emotions: The Case of Tax Ethics and Compliance
Journal of Business Ethics, 2011Boris Maciejovsky +2 more
exaly
Multinational Tax Avoidance: Virtue Ethics and the Role of Accountants
Journal of Business Ethics, 2017Andrew West, West Andrew
exaly
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.
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Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size
Journal of Business Ethics, 2013Elaine Doyle +2 more
exaly

