道德和避税:一种情绪和立场,采取分析分析.
1Faculty of Management, Royal Roads University, Victoria, BC, Canada.
PloS one
|July 17, 2023
概括
这项研究探讨了企业避税问题,发现合法税务规划可以尽量减少道德责任和责任. 有效的策略减少了未来的税收支付,挑战了对与错的传统规范.
科学领域:
- 商业法 商业法 商业法
- 道德的社会学 道德的社会学
- 税收 税收 税收 税收
背景情况:
- 企业避税是一个复杂的问题,具有重要的法律和道德维度.
- 公司的侵略性税收规划引发了有关道德商业实践和社会规范的问题.
- 英国是研究企业对被认为过度税收的反应的一个案例研究.
研究的目的:
- 分析企业避税的道德和法律理由.
- 调查积极避税行为的道德倡导者和不道德批评者的观点.
- 为有关公司税务实践的监管改革提供信息.
主要方法:
- 使用与税务专业人员,议员和政府官员进行半结构化访谈进行定性分析.
- 审查和分析来自议会银行标准委员会数据.
- 从新的道德社会学中应用归因框架.
主要成果:
- 有效的税务规划使公司能够显著降低未来税务负债的当前价值.
- 仅仅在税收规则中的理由将与有组织的避税相关的道德责任和法律责任降到最低.
- 企业避税行为与有关道德行为的既定社会规范背道而.
结论:
- 避税的法律框架可以有效地保护公司免受道德谴责和法律影响.
- 需要对企业避税的更细致的理解,以指导有效的监管改革.
- 在制定未来的法规时,政策制定者应该考虑避税的社会学和道德层面.
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