Synonyms
CSR/business ethics; Good governance; Moral responsibility; Taxation
Introduction
Governments, international organizations, societies, and investors increasingly put pressure on multinational corporations to pay a fair share of tax. Corporations should abstain from minimizing their tax payments. Should corporate socially responsible firms that voluntarily go beyond compliance with the law also approach their tax obligations from this perspective? And what about public disclosure of a corporation’s tax strategy and tax payments (public tax transparency)? These issues should be addressed by companies engaging in good tax governance.
Moral and Societal Meaning of Tax
Taxes are a contribution to society seen as a cooperative venture (in the famous wording of John Rawls). Taxes, although paid to the state, support society in many ways. The tax system is an expression of fundamental moral values, such as liberty, equality, and solidarity. Though taxes often seem to be a rather...
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Gribnau, H., Jallai, AG. (2023). Good Tax Governance. In: Poff, D.C., Michalos, A.C. (eds) Encyclopedia of Business and Professional Ethics. Springer, Cham. https://doi.org/10.1007/978-3-030-22767-8_564
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DOI: https://doi.org/10.1007/978-3-030-22767-8_564
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