Results 271 to 280 of about 347,374 (305)
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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
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Tax Ethics for Benefit Corporations
SSRN Electronic Journal, 2015Traditional 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
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Ethics and tax evasion: Is it ethical not to pay taxes in a corrupt country?
2020In 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
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Tax Lawyers, Tax Defiance, and the Ethics of Casual Conversation
Florida Tax Review, 2022Each 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.
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ETHICAL ISSUES IN TAX PLANNING
2020In 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 ...
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Ethics, The Law and Taxes: The Ethical and Legal Implications of a Tax Shelter
Journal of Leadership, Accountability and Ethics, 2018It 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.
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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 ...
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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 ...
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The Ethics of Earmarking Taxes
SSRN Electronic Journal, 2000Earmarking 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.
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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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