haku: @author Stainer, A. / yhteensä: 3
viite: 2 / 3
Tekijä: | Stainer, A. Stainer, L. Segal, A. |
Otsikko: | The ethics of tax planning |
Lehti: | Business Ethics
1997 : OCT, VOL. 6:4, p. 213-219 |
Asiasana: | BUSINESS ETHICS TAXATION PLANNING |
Kieli: | eng |
Tiivistelmä: | Any system of taxation depends on a substantial degree of compliance from the taxpayer. But do ethical considerations stop at obeying the letter of the tax law, or do they drive one to take a more critical and socially responsible attitude towards tax avoidance as well as evasion? One of the most under-estimated and intriguing issues of modern business is that of the ethical dimensions of taxation and tax planning. This is because most businesses regard tax as their biggest headache. |
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