Ethics and Taxation

Name: Ethics and Taxation
Brand: Springer Nature
SKU: 9789811500886
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Springer Nature

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9789811500886

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Product 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.

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