Ethics and Taxation (Instant Digital Access Code Only)

Edition : 0th, 2019

Ethics and Taxation (Instant Digital Access Code Only)
- ISBN: 9789811500886
- SKU: 308639V
- Format: VitalSource eBook/ePub
$329.00

List Price: $373.86

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Description

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.