標(biāo)題: Titlebook: Ethics and Taxation; Robert F. van Brederode Book 2020 Springer Nature Singapore Pte Ltd. 2020 taxation.ethics.law and morality.tax fraud. [打印本頁] 作者: Autopsy 時(shí)間: 2025-3-21 19:12
書目名稱Ethics and Taxation影響因子(影響力)
書目名稱Ethics and Taxation影響因子(影響力)學(xué)科排名
書目名稱Ethics and Taxation網(wǎng)絡(luò)公開度
書目名稱Ethics and Taxation網(wǎng)絡(luò)公開度學(xué)科排名
書目名稱Ethics and Taxation被引頻次
書目名稱Ethics and Taxation被引頻次學(xué)科排名
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書目名稱Ethics and Taxation年度引用學(xué)科排名
書目名稱Ethics and Taxation讀者反饋
書目名稱Ethics and Taxation讀者反饋學(xué)科排名
作者: Visual-Acuity 時(shí)間: 2025-3-21 23:01 作者: euphoria 時(shí)間: 2025-3-22 03:45
https://doi.org/10.1007/978-3-031-33808-3tax law and morality. Different conceptions of the reciprocal relationships involved may invite behaviour varying from minimalist compliance to a more liberal compliance with tax law. Taxpayers facing absolute sovereignty may adopt a legalistic attitude relying on the letter of the law or exploiting作者: 金絲雀 時(shí)間: 2025-3-22 08:15
Evangelos Vasileiou,Petros Koutrakosto convincingly argue for either the feasibility or desirability of the latter. Section?. addresses Rothbard’s similar position concerning the injustice of taxation per se and defends his view against possible justifications of that institution.作者: 強(qiáng)制令 時(shí)間: 2025-3-22 11:42 作者: 不舒服 時(shí)間: 2025-3-22 16:11 作者: 不舒服 時(shí)間: 2025-3-22 17:33 作者: 怕失去錢 時(shí)間: 2025-3-23 01:13 作者: uncertain 時(shí)間: 2025-3-23 02:41
Eddie Davis,Nick Kooiman,Kylash Viswanathan certainty and predictability, are at risk. State aid rules should not be used to remedy shortcomings in the tax legislation or administration of the Member States and to scrutinize binding decisions of national tax authorities.作者: nominal 時(shí)間: 2025-3-23 05:39
Mathematical Concepts of Data Assimilationests between taxpayers and tax authorities should include a multilateral taxpayer bill of rights, a cross-border withholding tax in lieu of information exchange, and a global financial registry to allow governments to identify the beneficial owners of business and legal entities.作者: esoteric 時(shí)間: 2025-3-23 11:21
The Moral Basis for Taxationby considering in depth the link between property and taxation, examining property rights, the concept of the ‘social contract’ and natural rights, the meaning of private property, and the idea of ‘tax as theft’—looking at in this latter context the ideas of St. Augustine and St. Thomas Aquinas, tog作者: 禮節(jié) 時(shí)間: 2025-3-23 17:50
Social Contract and Beyond: Sociability, Reciprocity and Tax Ethicstax law and morality. Different conceptions of the reciprocal relationships involved may invite behaviour varying from minimalist compliance to a more liberal compliance with tax law. Taxpayers facing absolute sovereignty may adopt a legalistic attitude relying on the letter of the law or exploiting作者: bisphosphonate 時(shí)間: 2025-3-23 19:54
Libertarian Perspectives on the Ethics of Taxationto convincingly argue for either the feasibility or desirability of the latter. Section?. addresses Rothbard’s similar position concerning the injustice of taxation per se and defends his view against possible justifications of that institution.作者: 防銹 時(shí)間: 2025-3-23 22:43 作者: indigenous 時(shí)間: 2025-3-24 02:24
Global Tax Justice: Who’s Involved?establish truly democratic national taxing systems in the states that implement these decisions. The analysis in this chapter leads to the conclusion that the current institutional framework of the BEPS project of the OECD, but also the position defended by Dietsch and Rixen, and Dagan, cannot be re作者: HAIRY 時(shí)間: 2025-3-24 07:30
Taxpayers’ Subjective Concepts of Taxes, Tax Evasion, and Tax Avoidancetween different occupation groups: Self-employed entrepreneurs express less favorable views on taxes and the tax authorities and as a result feel more restricted and hindered in their work, while employed workers focus stronger on the exchange function between tax payments and the resulting provisio作者: Encephalitis 時(shí)間: 2025-3-24 10:48 作者: 惡心 時(shí)間: 2025-3-24 14:56 作者: Console 時(shí)間: 2025-3-24 21:43 作者: 鉗子 時(shí)間: 2025-3-25 01:07 作者: 符合你規(guī)定 時(shí)間: 2025-3-25 07:04
Book 2020using 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 governme作者: 多樣 時(shí)間: 2025-3-25 11:07
es a coherent academic discussion of an often fragmented argThis 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; 作者: 抵制 時(shí)間: 2025-3-25 13:15
Pushpa Singh,Asha Rani Mishra,Payal Gargation to pay and the morality of tax avoidance and planning, voluntary compliance, and tax law enforcement and its ethical challenges. It provides context to the individual chapters, places footnotes by positions taken and shows alternative perspectives.作者: RADE 時(shí)間: 2025-3-25 16:48 作者: 察覺 時(shí)間: 2025-3-25 20:58 作者: 圣歌 時(shí)間: 2025-3-26 00:44
Nancy L. Baker,Rolf H. Langlandt competence and provides a simple hierarchy of approaches to interpreting income tax law. It concludes by contending that greater competence is not only more ethical but also advances other important societal goals fulfilled by the imposition of income tax systems.作者: flaggy 時(shí)間: 2025-3-26 08:07 作者: 玩笑 時(shí)間: 2025-3-26 11:08 作者: 驚呼 時(shí)間: 2025-3-26 14:14 作者: 高興一回 時(shí)間: 2025-3-26 20:45
Taxpayer Rights and Protections in a Digital Global Environmentusing artificial intelligence and secure systems, to provide advanced assistance to taxpayers and businesses and boost economic growth and trade. The chapter concludes that the opportunities are available to enable global implementation of an integrated rights framework to protect taxpayers even more effectively through digital disruption.作者: Fecal-Impaction 時(shí)間: 2025-3-27 00:45
Introduction: Why Ethics Matter in Taxation,ation to pay and the morality of tax avoidance and planning, voluntary compliance, and tax law enforcement and its ethical challenges. It provides context to the individual chapters, places footnotes by positions taken and shows alternative perspectives.作者: Condescending 時(shí)間: 2025-3-27 02:44
Ethical Standards for Tax Adviserschapter notes signs of a divergence (without concluding that there has been complete separation) of ethics between tax advisers in the legal profession and others. In the course of doing so the chapter identifies the key responsibilities borne by tax advisers to their clients and to society.作者: pulmonary-edema 時(shí)間: 2025-3-27 06:32 作者: 愉快嗎 時(shí)間: 2025-3-27 09:36 作者: Grasping 時(shí)間: 2025-3-27 17:39
Introduction to Protein Crystallization,ile each type of taxation has a presence, the advocacy of progressive taxation as a means of serving the least-off members of society and promoting social equality and opportunity is a leitmotif of the biblically informed religious traditions.作者: acrobat 時(shí)間: 2025-3-27 19:50 作者: Arb853 時(shí)間: 2025-3-28 01:05 作者: jarring 時(shí)間: 2025-3-28 03:16 作者: 冬眠 時(shí)間: 2025-3-28 08:09
Social Contract and Beyond: Sociability, Reciprocity and Tax Ethicsxes has become an exclusively legal affair: a legal obligation towards the state, replacing a moral obligation towards society. This chapter tries to find an answer to that question by analysing social contract theorists and their critics. Social contract theorists and their critics searched for pri作者: 擁擠前 時(shí)間: 2025-3-28 12:21
Libertarian Perspectives on the Ethics of Taxationthose which have exerted a strong influence both on libertarianism, popular and academic, and on political and ethical discourse more broadly. Our discussion centers on the work of three prominent libertarians: Robert Nozick, Ayn Rand, and Murray Rothbard. For each, we present his or her position co作者: 不發(fā)音 時(shí)間: 2025-3-28 14:43
Head, Proportional, or Progressive Taxation: An Evaluation Based on Jewish and Christian Ethicstion, I examine the presence of each of these taxing options in Jewish and Christian thinking. Beginning with the Hebrew Bible this examination proceeds to the texts and practices of classical (Talmudic) Judaism, the Christian New Testament, and the later Jewish, Roman Catholic, and Protestant teach作者: 碎片 時(shí)間: 2025-3-28 19:22
Developing Moral Standards for Taxationon of a nation’s philosophical ideals of distributive justice. As such, legislators must consider the underlying philosophical beliefs of their constituents in determining the tax laws. Those philosophical beliefs should then inform decisions regarding the form those taxes should take, and amount of作者: Torrid 時(shí)間: 2025-3-29 02:11
Global Tax Justice: Who’s Involved?actors, including NGO’s, are not somehow involved in the decision-making processes of these institutions. It researches this question with the help of an analysis of the prescriptive legitimacy of international institutions in two competing models of global tax governance: the intergovernmental mode作者: 一致性 時(shí)間: 2025-3-29 04:35
Taxpayers’ Subjective Concepts of Taxes, Tax Evasion, and Tax Avoidanceconceptualizations and evaluations are often not objective or true, but they determine how citizens construct their subjective reality. Attitudes, judgments, and behavior intentions eventually shape people’s behavior which is often more affected by what they think than by what actually is. We first 作者: 發(fā)芽 時(shí)間: 2025-3-29 07:23 作者: creditor 時(shí)間: 2025-3-29 12:58
Ethical Standards for Tax Advisersf the reasons for this emphasis and some of the administrative responses to the involvement of advisers in less acceptable forms of tax planning. The chapter notes signs of a divergence (without concluding that there has been complete separation) of ethics between tax advisers in the legal professio作者: ETCH 時(shí)間: 2025-3-29 19:37 作者: Initiative 時(shí)間: 2025-3-29 22:09
Is There Any International Fundamental Right Against an International General Anti-avoidance Rule?rnational taxation. It analyses whether or not an international GAAR, such as the PPT (principal purpose test) of the OECD Multilateral Instrument may be against some international fundamental rights under International Conventions on Human Rights. It also argues what type of GAAR or specific rules 作者: 聚集 時(shí)間: 2025-3-30 00:40
Countermeasures to Tax Fraud, Evasion and Avoidance: A Critical Reviewsed to coerce compliance with tax laws: creating third-party liability for lost VAT; the abuse of law doctrine as developed by the Court of Justice of the European Union; blacklisting of tax havens; public shaming of tax avoiders; and imposing mandatory, third-party, cross-border reporting. The resu作者: 威脅你 時(shí)間: 2025-3-30 04:19 作者: 剝削 時(shí)間: 2025-3-30 08:41
Cross-Border Big Data Flows and Taxpayer Privacyia the Foreign Account Tax Compliance Act, the Common Reporting Standard and Country-by-Country Reporting). This enhanced sharing of tax information has been encouraged by technology change, including digitization, big data, and data analytics, and political trends, including government efforts to r作者: 加花粗鄙人 時(shí)間: 2025-3-30 15:09
The Ethical Tax Judgethe context of statutory interpretation) and income tax law design and policy. It articulates some of the foundational understandings that support that competence and provides a simple hierarchy of approaches to interpreting income tax law. It concludes by contending that greater competence is not o作者: Lymphocyte 時(shí)間: 2025-3-30 16:55 作者: 阻塞 時(shí)間: 2025-3-30 22:28 作者: 縮短 時(shí)間: 2025-3-31 03:10 作者: mechanism 時(shí)間: 2025-3-31 07:59
Data Analytics for Drilling Engineeringadays for a government imposing taxation derives from its responsibility to raise revenue for providing public goods, redistributing income/wealth to those who are in need or less well-off, promoting social and economic welfare, promoting economic stability, and creating a sound infrastructure for t作者: squander 時(shí)間: 2025-3-31 10:13 作者: Aggregate 時(shí)間: 2025-3-31 13:42
