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Ethics And Tax Ethics: A Theoretical Evaluation In Terms Of Wagner's Taxation Principles
Abstract
There are many taxation principles that should be in a good tax system. With the help of these principles, the search for the most appropriate tax system from an optimal perspective continues. Questioning the compliance of these principles in terms of ethics and tax ethics will be a guide to reach a better and beneficial tax system for the society. For this purpose, in this study, general ethical principles are discussed together with the concept of tax ethics, and taxation principles are evaluated in terms of general ethical understanding and tax ethics, and suggestions for deficiencies are given by explaining the shortcomings and advantages of the existing principles in terms of ethics.
Keywords: Ethics, Tax Ethics, Taxation Principles, Optimal Taxation
Keywords
Kaynakça
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Ayrıntılar
Birincil Dil
İngilizce
Konular
-
Bölüm
Araştırma Makalesi
Yayımlanma Tarihi
25 Ekim 2021
Gönderilme Tarihi
10 Mayıs 2021
Kabul Tarihi
6 Ağustos 2021
Yayımlandığı Sayı
Yıl 2021 Cilt: 6 Sayı: 2
