Hiển thị biểu ghi dạng vắn tắt
Ethics and taxation
dc.contributor.author | Brederode, Robert F. van (editor) | |
dc.date.issued | 2020 | |
dc.identifier.isbn | 978-981-15-0089-3 | |
dc.identifier.uri | https://thuvienso.hoasen.edu.vn/handle/123456789/10428 | |
dc.description | xxi, 412 p. | |
dc.description.abstract | 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. | |
dc.language.iso | en | |
dc.publisher | Springer | |
dc.subject | Taxation | |
dc.subject.other | Ethics | |
dc.subject.other | Philosophy | |
dc.title | Ethics and taxation | |
dc.type | Book |