The Resource Good tax governance and transparency : a matter of reputation or ethical motivation?

Good tax governance and transparency : a matter of reputation or ethical motivation?

Label
Good tax governance and transparency : a matter of reputation or ethical motivation?
Title
Good tax governance and transparency : a matter of reputation or ethical motivation?
Creator
Subject
Language
eng
Summary
The authors reflect on ethical issues of tax planning practices of multinational enterprises. The article addresses the relationship between society, morality and taxes (section 2). The next issue to be dealt with is that of moral agency (section 3). Morality regards the behaviour of individuals, but does it also concern the behaviour of businesses? Furthermore, the concept of tax planning is elaborated on, and the authors show that the concepts "aggressive tax planning", "tax evasion" and "tax avoidance" represent different relationships between law and morality (section 4). Taxes are a cost item, but aggressive tax planning may also imply certain costs. After an elucidation of the concept of reputation (section 5), the focus of the article will shift to reputational costs (section 6) and the costs of loans and bonds (section 7)
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 18 (2016),
http://library.link/vocab/creatorName
  • Gribnau, J.L.M
  • Jallai, A-G
  • Bakker, A.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • corporate social responsibility
  • tax planning
  • transparency
  • tax evasion
  • tax avoidance
Label
Good tax governance and transparency : a matter of reputation or ethical motivation?
Instantiates
Publication
Label
Good tax governance and transparency : a matter of reputation or ethical motivation?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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