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The morality and tax avoidance: A sentiment and position taking analysis.

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Area of Science:

  • Business Law
  • Sociology of Morality
  • Taxation

Background:

  • Corporate tax avoidance is a complex issue with significant legal and moral dimensions.
  • Aggressive tax planning by corporations raises questions about ethical business practices and societal norms.
  • The United Kingdom serves as a case study for examining corporate responses to perceived over-taxation.

Purpose of the Study:

  • To analyze the moral and legal justifications for corporate tax avoidance.
  • To investigate the perspectives of moral advocates and amoral critics of aggressive tax avoidance.
  • To inform regulatory reforms concerning corporate tax practices.

Main Methods:

  • Qualitative analysis using semi-structured interviews with tax professionals, parliamentarians, and government officials.
  • Review and analysis of data from the Parliamentary Commission on Banking Standards.
  • Application of attributional frames from the new sociology of morality.

Main Results:

  • Effective tax planning allows companies to significantly reduce the present value of future tax liabilities.
  • Justification solely within tax rules minimizes the moral culpability and legal liability associated with organized tax avoidance.
  • Corporate tax avoidance is diverging from established social norms regarding ethical conduct.

Conclusions:

  • The legal framework for tax avoidance can effectively shield corporations from moral condemnation and legal repercussions.
  • There is a need for a more nuanced understanding of corporate tax avoidance to guide effective regulatory reform.
  • Policymakers should consider the sociological and moral dimensions of tax avoidance when developing future regulations.