Ethics and Taxation
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. 


1133138285
Ethics and Taxation
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. 


141.99 In Stock
Ethics and Taxation

Ethics and Taxation

by Robert F. van Brederode (Editor)
Ethics and Taxation

Ethics and Taxation

by Robert F. van Brederode (Editor)

eBook1st ed. 2020 (1st ed. 2020)

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Overview

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. 



Product Details

ISBN-13: 9789811500893
Publisher: Springer-Verlag New York, LLC
Publication date: 11/02/2019
Sold by: Barnes & Noble
Format: eBook
File size: 1 MB

About the Author

Robert van Brederode is an independent tax lawyer, practitioner and scholar specializing in international tax and global indirect taxes. He has previously held executive positions in tax with several of the largest accounting firms. He has also served as an assistant professor at Maastricht University, School of Law; professor at the Erasmus University, Department of Economics; and adjunct professor at New York University, School of Law. 


Table of 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.

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