Results 261 to 270 of about 345,928 (307)
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SSRN Electronic Journal, 2019
This chapter advances the claim that judges have an ethical obligation of competence that requires them to enhance their knowledge about language (in the context of statutory interpretation) and income tax law design and policy. It articulates some of the foundational understandings that support that competence and provides a simple hierarchy of ...
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This chapter advances the claim that judges have an ethical obligation of competence that requires them to enhance their knowledge about language (in the context of statutory interpretation) and income tax law design and policy. It articulates some of the foundational understandings that support that competence and provides a simple hierarchy of ...
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Ethical Analysis of Tax Avoidance
2021This encyclopedia voice provides an overview of the different forms of corporate tax avoidance and of the ethical argumentations advanced to support or ostracize the morality of this practice.
de Colle, Simone, Scarpa, Francesco
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2014
Abstract Purpose Tax compliance involves complying with the tax rules and regulation, which encompasses the filing, reporting and payment of tax. The two aspects of tax non-compliance are tax evasion and tax avoidance.
Norasmila Awang, Azlan Amran
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Abstract Purpose Tax compliance involves complying with the tax rules and regulation, which encompasses the filing, reporting and payment of tax. The two aspects of tax non-compliance are tax evasion and tax avoidance.
Norasmila Awang, Azlan Amran
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Business Ethics: A European Review, 1997
Any system of taxation depends on a substantial degree of compliance from the taxpayer. But do ethical considerations stop at obeying the letter of the tax law, or do they drive one to take a more critical and socially responsible attitude towards tax avoidance as well as evasion?
Alan Stainer +2 more
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Any system of taxation depends on a substantial degree of compliance from the taxpayer. But do ethical considerations stop at obeying the letter of the tax law, or do they drive one to take a more critical and socially responsible attitude towards tax avoidance as well as evasion?
Alan Stainer +2 more
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Public Health Nursing, 2010
ABSTRACT The current global economic crisis is forcing governments to consider a variety of methods to generate funds for infrastructure. In the United States, smoking‐related illness and an obesity epidemic are forcing public health institutions to consider a variety of methods to influence health behaviors of entire target groups. In this paper,
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ABSTRACT The current global economic crisis is forcing governments to consider a variety of methods to generate funds for infrastructure. In the United States, smoking‐related illness and an obesity epidemic are forcing public health institutions to consider a variety of methods to influence health behaviors of entire target groups. In this paper,
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Journal of Business Ethics, 2018
This article joins a somewhat nascent, but growing, body of scholarship addressing the ethical obligation to pay tax. The analysis is grounded to the ethical duty to obey law generally and highlights two competing orientations to statutory interpretation.
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This article joins a somewhat nascent, but growing, body of scholarship addressing the ethical obligation to pay tax. The analysis is grounded to the ethical duty to obey law generally and highlights two competing orientations to statutory interpretation.
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Business and Society Review, 2011
ABSTRACTA wide and growing consensus views taxation as fundamentally coercive in nature. Regardless of the magnitude of the tax or the agents perpetrating it, this fundamental coercive element remains. Tax evasion must consequently be treated as an effort to convert this coercive behavior into voluntary transactions.
PHILIPP BAGUS +4 more
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ABSTRACTA wide and growing consensus views taxation as fundamentally coercive in nature. Regardless of the magnitude of the tax or the agents perpetrating it, this fundamental coercive element remains. Tax evasion must consequently be treated as an effort to convert this coercive behavior into voluntary transactions.
PHILIPP BAGUS +4 more
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Ethical issues facing tax professionals
Asian Review of Accounting, 2010PurposeThe resolution of tax issues present significant ethical dilemmas for tax practitioners. The nature and extent of ethical concerns has important implications both for the tax profession and tax administration. The purpose of this paper is to investigate whether there are significant differences in the ethical perceptions of tax agents and Big 4 ...
Marshall, R., Smith, M., Armstrong, R.
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2018
Tax policy must address three fundamental questions: what is taxed, who is taxed, and how tax burdens are allocated among taxpayers. This chapter examines the ethical dimensions of these questions, including the merits of income taxation, consumption taxation and Pigouvian taxes, the tax treatment of families and of corporations, the ...
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Tax policy must address three fundamental questions: what is taxed, who is taxed, and how tax burdens are allocated among taxpayers. This chapter examines the ethical dimensions of these questions, including the merits of income taxation, consumption taxation and Pigouvian taxes, the tax treatment of families and of corporations, the ...
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Florida Tax Review, 2022
One morning while I was reading the newspaper over breakfast, I was struck by the following sentence in an article that recounted the highlights of a wide-ranging interview with U.S. Secretary of State Colin Powell:“In my judgment, any country right now that has a despotic leadership, that is unrepresentative of its people, that is not putting in place
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One morning while I was reading the newspaper over breakfast, I was struck by the following sentence in an article that recounted the highlights of a wide-ranging interview with U.S. Secretary of State Colin Powell:“In my judgment, any country right now that has a despotic leadership, that is unrepresentative of its people, that is not putting in place
openaire +1 more source