Results 281 to 290 of about 347,374 (305)

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

International Journal of Ethics and Systems, 2022
exaly  

Ethics of the Accountant in the Face of Tax Fraud Modalities

Advances in Intelligent Systems and Computing, 2021
Beatriz Elizeth Baylon Gonzales
exaly  

Rationality Versus Emotions: The Case of Tax Ethics and Compliance

Journal of Business Ethics, 2011
Erich Kirchler Kirchler
exaly  

Multinational Tax Avoidance: Virtue Ethics and the Role of Accountants

Journal of Business Ethics, 2017
Andrew West
exaly  

Tax Ethics

2008
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Tax Ethics

2018
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Do Ethics Matter? Tax Compliance and Morality

Journal of Business Ethics, 2011
James Alm, Benno Torgler
exaly  

Three Views on the Ethics of Tax Evasion

Journal of Business Ethics, 2006
Robert W Mcgee
exaly