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.
Inhaltsverzeichnis
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.
