Results 271 to 280 of about 345,928 (307)

Tax Ethics for Benefit Corporations

SSRN Electronic Journal, 2015
Traditional corporations have engaged in tax mitigation schemes that have deprived society of their fair share of taxes. In defense, these corporations have argued that they owe their shareholders the duty to minimize the tax bill under all possible legal methods, even if they do not pass the smell test. Benefit corporations, on the other, strive for a
openaire   +1 more source

Ethics and tax evasion: Is it ethical not to pay taxes in a corrupt country?

2020
In recent years, Indonesia has been struggling with increasing levels of corruption, where the perpetrators of the cases are now reaching out to local officials. This condition has prevailed for the past two decades. Concurrently, tax compliance within the country is also low.
Dyah Purwanti, Nurhidayati Nurhidayati
openaire   +1 more source

Tax Lawyers, Tax Defiance, and the Ethics of Casual Conversation

Florida Tax Review, 2022
Each profession entails a risk for a different kind of casual conversation its members must endure. Medical doctors probably endure casual conversations about pains and rashes, second guesses of primary care physicians, and disorganized thoughts about health care reform, prescription drugs, vitamin C, and chelation.
openaire   +1 more source

ETHICAL ISSUES IN TAX PLANNING

2020
In an ever-changing world where the dynamics of individual enterprise and international business operations tend to determine the manner and methods of tax administration, it is important to draw the line between legitimacy and morality. Tax planning has been a tool employed by most individuals and corporate citizens to minimize the level of their tax ...
openaire   +1 more source

Ethics, The Law and Taxes: The Ethical and Legal Implications of a Tax Shelter

Journal of Leadership, Accountability and Ethics, 2018
It is accepted practice for business students to take ethics courses. These courses typically focus on case studies to illustrate ethical dilemmas that the students analyze during the course. These case studies take different forms, so any type of case involving an ethical dilemma could be presented.
openaire   +1 more source

The Ethics of Tax Evasion

2014
This chapter summarizes the theoretical and empirical literature on the ethics of tax evasion and then proceeds to examine the opinions of 1,483 Brazilians on the issue using the data from the most recent World Values Survey. The study finds that although Brazilians are strongly opposed to tax evasion in general their opposition is less than absolute ...
openaire   +1 more source

The Ethics of Earmarking Taxes

SSRN Electronic Journal, 2000
Earmarking taxes - setting funds aside for special purposes - has its advantages and disadvantages. The literature focuses almost exclusively on technical aspects of earmarking. Practically nothing has been written about the ethical aspects of earmarking.
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

Tax Ethics

Harvard Law Review, 1982
Deborah H. Schenk, Bernard Wolfman, James P. Holden   +2 more
openaire   +1 more source

Why is Tax Avoidance Immoral? Ethics, Metaethics and Taxes

SSRN Electronic Journal, 2014
Along with intensified efforts to combat aggressive tax planning, observed at the international, the EU and national levels, the question of moral status of tax avoidance becomes acute. We are far from consensus as to how it should be answered.The main purpose of this paper is to present and defend against certain counterarguments the argument ...
openaire   +1 more source