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Ethics and Taxation

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Ethics and Taxation/ edited by Robert F. van Brederode.
其他作者:	van Brederode, Robert F.
面頁冊數:	XXI, 412 p. 5 illus.online resource. :
Contained By:	Springer Nature eBook
標題:	Law—Philosophy. -
電子資源:	https://doi.org/10.1007/978-981-15-0089-3
ISBN:	9789811500893

Ethics and Taxation
Ethics and Taxation[electronic resource] /edited by Robert F. van Brederode. - 1st ed. 2020. - XXI, 412 p. 5 illus.online resource.

Chapter 1: Introduction -- Chapter 2: The Concept of Ethics and Morality and Its Development in Public Opinion -- Chapter 3: Moral Basis of Taxation -- Chapter 4: Libertarian Perspectives on the Justification of Taxation -- Chapter 5: Judeo-Christian Perspectives on Taxation -- Chapter 6: Developing Moral Standards for Taxation -- Chapter 7: Global Tax Justice -- Chapter 8: Ethics in Tax Treaty Interpretation: On the Role of the Competent Authority -- Chapter 9: Social Contracts and Ethics -- Chapter 10: Moral Limitations to the Burden of Tax Compliance -- Chapter 11: Ethical Standards for Corporations -- Chapter 12: Considerations for an Ethical Relationship between Tax Advisors and Revenue Agents -- Chapter 13: A Comparative Study of Taxpayer Rights and Protections in a Digital Global Environment -- Chapter 14: International Human Rights and Abuse of Law -- Chapter 15: Taxpayer Perceptions of Tax Avoidance and Evasion -- Chapter 16: Executive and Judicial Branch Responses to Tax Evasion and Avoidance in the EU -- Chapter 17: EU State Aid Investigations and the Principle of Legal Certainty -- Chapter 18: Taxpayer Privacy and Cross-border Tax Information Exchange -- Chapter 19: Are Blacklisting and Public Shaming Ethically Acceptable Enforcement Tools? -- Chapter 20: Fairness Considerations in Judicial Decision-making Processes.

This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes • the link between property and taxation • tax planning, evasion and avoidance • corporate social responsibility • the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior. .

ISBN: 9789811500893

Standard No.: 10.1007/978-981-15-0089-3doiSubjects--Topical Terms:

1253604
Law—Philosophy.

LC Class. No.: K201-487

Dewey Class. No.: 340.1

Ethics and Taxation
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