haku: @freeterm moral / yhteensä: 17
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Tekijä: | Aharony, J. Geva, A. |
Otsikko: | Moral implications of law in business: a case of tax loopholes |
Lehti: | Business Ethics
2003 : OCT, VOL. 12:4, p. 378-393 |
Asiasana: | Ethics Law Taxation |
Vapaa asiasana: | Moral |
Kieli: | eng |
Tiivistelmä: | This article presents a case of a tax loophole that highlights one perspective on law-ethics relations. The case demonstrates that the law and the judical process do not merely reflect social morality, but also create the very moral perceptions and norms that constitute social morality. Dealing with the moral implications of law is particularly instructive in the domain of taxpaying behaviour because here the line between right and wrong is often indistinct. |
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