The Resource Ethics and taxation
Ethics and taxation
Resource Information
The item Ethics and taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Ethics and taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- There exists by necessity a correlation between law and morality. This book addresses the underlying ethical foundations of taxation. It demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: (I) tax policy and design of tax law; (II) ethical standards and obligations for tax advisors and taxpayers and (III) tax law enforcement
- Language
-
- eng
- eng
- Extent
- xxi, 412 p.
- Contents
-
- Introduction: Why ethics matter in taxation
- Brederode, R.F.W. van
- ; p. 1-19
- The moral basis for taxation
- Frecknall-Hughes, J.
- ; p. 23-45
- Social contract and beyond: sociability, reciprocity and tax ethics
- Gribnau, H.
- Dijkstra, C
- ; p. 47-90
- Libertarian perspectives on the ethics of taxation
- Block, W.E.
- Torsell, C.
- ; p. 91-113
- Head, proportional, or progressive taxation: an evaluation based on jewish and christian ethics
- Green, R.M.
- ; p. 115-144
- Developing moral standards for taxation
- Bird-Pollan, J.
- ; p. 145-163
- Global tax justice: who's involved?
- Peters, C.
- ; p. 165-187
- Taxpayers' subjective concepts of taxes, tax evasion, and tax avoidance
- Kogler, C.
- Kirchler, E.
- ; p. 191-205
- Ethical standards for tax planning by corporations
- Jallai, A-G.
- ; p. 207-231
- Ethical standards for tax advisers
- Walpole, M.
- ; p. 233-247
- Taxpayer rights and protections in a digital global environment
- Bentley, D.
- ; p. 251-294
- Is there any international fundamental right against an international general anti-avoidance rule?
- Rolim, J.D.
- ; p. 295-321
- Countermeasures to tax fraud, evasion and avoidance: a critical review
- Brederode, R.F.W. van
- ; p. 323-358
- Tax rulings, State aid and the rule of law
- Bal, A.
- ; p. 359-377
- Cross-border big data flows and taxpayer privacy
- Cockfield, A.J.
- ; p. 379-396
- The ethical tax judge
- Brooks, K.
- ; p. 397-412
- Isbn
- 9789811500886
- Label
- Ethics and taxation
- Title
- Ethics and taxation
- Subject
-
- GAAR
- State aid
- abuse of law
- advance tax ruling
- big data
- corporate governance
- corporate social responsibility
- digital economy
- enforcement
- exchange of information
- fiscal sociology
- justification
- rule of law
- tax adviser
- tax avoidance
- tax competition
- tax compliance
- tax evasion
- tax morale
- tax planning
- tax policy
- taxpayer rights
- Language
-
- eng
- eng
- Summary
- There exists by necessity a correlation between law and morality. This book addresses the underlying ethical foundations of taxation. It demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: (I) tax policy and design of tax law; (II) ethical standards and obligations for tax advisors and taxpayers and (III) tax law enforcement
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
- Brederode, R.F.W. van
- http://library.link/vocab/subjectName
-
- tax morale
- tax policy
- taxpayer rights
- justification
- tax avoidance
- tax evasion
- tax planning
- corporate social responsibility
- tax adviser
- tax competition
- corporate governance
- enforcement
- tax compliance
- digital economy
- exchange of information
- abuse of law
- State aid
- advance tax ruling
- rule of law
- big data
- GAAR
- fiscal sociology
- Label
- Ethics and taxation
- Contents
-
- Introduction: Why ethics matter in taxation
- Brederode, R.F.W. van
- ; p. 1-19
- The moral basis for taxation
- Frecknall-Hughes, J.
- ; p. 23-45
- Social contract and beyond: sociability, reciprocity and tax ethics
- Gribnau, H.
- Dijkstra, C
- ; p. 47-90
- Libertarian perspectives on the ethics of taxation
- Block, W.E.
- Torsell, C.
- ; p. 91-113
- Head, proportional, or progressive taxation: an evaluation based on jewish and christian ethics
- Green, R.M.
- ; p. 115-144
- Developing moral standards for taxation
- Bird-Pollan, J.
- ; p. 145-163
- Global tax justice: who's involved?
- Peters, C.
- ; p. 165-187
- Taxpayers' subjective concepts of taxes, tax evasion, and tax avoidance
- Kogler, C.
- Kirchler, E.
- ; p. 191-205
- Ethical standards for tax planning by corporations
- Jallai, A-G.
- ; p. 207-231
- Ethical standards for tax advisers
- Walpole, M.
- ; p. 233-247
- Taxpayer rights and protections in a digital global environment
- Bentley, D.
- ; p. 251-294
- Is there any international fundamental right against an international general anti-avoidance rule?
- Rolim, J.D.
- ; p. 295-321
- Countermeasures to tax fraud, evasion and avoidance: a critical review
- Brederode, R.F.W. van
- ; p. 323-358
- Tax rulings, State aid and the rule of law
- Bal, A.
- ; p. 359-377
- Cross-border big data flows and taxpayer privacy
- Cockfield, A.J.
- ; p. 379-396
- The ethical tax judge
- Brooks, K.
- ; p. 397-412
- Extent
- xxi, 412 p.
- Isbn
- 9789811500886
- Note
- 20200110
- Label
- Ethics and taxation
- Contents
-
- Introduction: Why ethics matter in taxation
- Brederode, R.F.W. van
- ; p. 1-19
- The moral basis for taxation
- Frecknall-Hughes, J.
- ; p. 23-45
- Social contract and beyond: sociability, reciprocity and tax ethics
- Gribnau, H.
- Dijkstra, C
- ; p. 47-90
- Libertarian perspectives on the ethics of taxation
- Block, W.E.
- Torsell, C.
- ; p. 91-113
- Head, proportional, or progressive taxation: an evaluation based on jewish and christian ethics
- Green, R.M.
- ; p. 115-144
- Developing moral standards for taxation
- Bird-Pollan, J.
- ; p. 145-163
- Global tax justice: who's involved?
- Peters, C.
- ; p. 165-187
- Taxpayers' subjective concepts of taxes, tax evasion, and tax avoidance
- Kogler, C.
- Kirchler, E.
- ; p. 191-205
- Ethical standards for tax planning by corporations
- Jallai, A-G.
- ; p. 207-231
- Ethical standards for tax advisers
- Walpole, M.
- ; p. 233-247
- Taxpayer rights and protections in a digital global environment
- Bentley, D.
- ; p. 251-294
- Is there any international fundamental right against an international general anti-avoidance rule?
- Rolim, J.D.
- ; p. 295-321
- Countermeasures to tax fraud, evasion and avoidance: a critical review
- Brederode, R.F.W. van
- ; p. 323-358
- Tax rulings, State aid and the rule of law
- Bal, A.
- ; p. 359-377
- Cross-border big data flows and taxpayer privacy
- Cockfield, A.J.
- ; p. 379-396
- The ethical tax judge
- Brooks, K.
- ; p. 397-412
- Extent
- xxi, 412 p.
- Isbn
- 9789811500886
- Note
- 20200110
Subject
- GAAR
- State aid
- abuse of law
- advance tax ruling
- big data
- corporate governance
- corporate social responsibility
- digital economy
- enforcement
- exchange of information
- fiscal sociology
- justification
- rule of law
- tax adviser
- tax avoidance
- tax competition
- tax compliance
- tax evasion
- tax morale
- tax planning
- tax policy
- taxpayer rights
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Ethics-and-taxation/qeKqPaU1Fsw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Ethics-and-taxation/qeKqPaU1Fsw/">Ethics and taxation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
