Ethics and taxation / edited by Robert F. van Brederode.

Format:

Book

Contributor:

Brederode, R. F. W. van (Robert F. W. van), 1954- Editor.

Language:

English

Subjects (All):

Taxation--Moral and ethical aspects.

Taxation.

Physical Description:

1 online resource (xxi, 412 pages) : illustrations

Edition:

1st ed. 2020.

Place of Publication:

Singapore : Springer Singapore : Imprint: Springer, 2020.

Summary:

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.

Contents:

Chapter 1: Introduction

Chapter 2: The Concept of Ethics and Morality and Its Development in Public Opinion

Chapter 3: Moral Basis of Taxation

Chapter 4: Libertarian Perspectives on the Justification of Taxation

Chapter 5: Judeo-Christian Perspectives on Taxation

Chapter 6: Developing Moral Standards for Taxation

Chapter 7: Global Tax Justice

Chapter 8: Ethics in Tax Treaty Interpretation: On the Role of the Competent Authority

Chapter 9: Social Contracts and Ethics

Chapter 10: Moral Limitations to the Burden of Tax Compliance

Chapter 11: Ethical Standards for Corporations

Chapter 12: Considerations for an Ethical Relationship between Tax Advisors and Revenue Agents

Chapter 13: A Comparative Study of Taxpayer Rights and Protections in a Digital Global Environment

Chapter 14: International Human Rights and Abuse of Law

Chapter 15: Taxpayer Perceptions of Tax Avoidance and Evasion

Chapter 16: Executive and Judicial Branch Responses to Tax Evasion and Avoidance in the EU

Chapter 17: EU State Aid Investigations and the Principle of Legal Certainty

Chapter 18: Taxpayer Privacy and Cross-border Tax Information Exchange

Chapter 19: Are Blacklisting and Public Shaming Ethically Acceptable Enforcement Tools?

Chapter 20: Fairness Considerations in Judicial Decision-making Processes.

ISBN:

981-15-0089-4