Concepedia

Tax Avoidance Ethics

Tax Avoidance Ethics is an academic construct within international accounting ethics that examines the moral principles and professional judgment governing the permissibility of legal strategies employed by multinational entities to minimize tax liabilities, distinguishing it from tax evasion by its adherence to statutory compliance while questioning the ethical implications of exploiting legislative loopholes.

17

Publications

484

Citations

27

Authors

21

Institutions

Publications per year

2017–2026

7

Parents

Publications

17

Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale

Hansrudi Lenz · Journal of Business Ethics · 2018 · 84 citations · Full text

, , +12

Multinational Tax Avoidance: Virtue Ethics and the Role of Accountants

Andrew West · Journal of Business Ethics · 2017 · 74 citations · Full text

, , +14

Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle

Judith Freedman · Oxford University Research Archive (ORA) (University of Oxford) · 2004 · 54 citations · Full text

, , +13

An Examination of Ethical Influences on the Work of Tax Practitioners

Jane Frecknall‐Hughes, Peter Moizer, Elaine Doyle et al. · Journal of Business Ethics · 2016 · 42 citations · Full text

, , +14

A Study of Perceived Ethicality of Low Corporate Effective Tax Rates

F. Todd DeZoort, Troy Pollard, Edward J. Schnee · Accounting Horizons · 2017 · 33 citations

, , +14

1–5 of 17

Authors

27

  1. JF
    Jane Frecknall‐Hughes

    The Open University, United Kingdom

    2 publications · 58 citations

    2

    h-index

  2. BS
    Barbara Summers

    University of Leeds, United Kingdom

    2 publications · 58 citations

    2

    h-index

  3. ED
    Elaine Doyle

    University of Limerick, Ireland

    2 publications · 58 citations

    2

    h-index

  4. AP
    Arie Pratama

    Padjadjaran University, Indonesia

    1 publications · 11 citations

    1

    h-index

  5. PM
    Peter Moizer

    University of Leeds, United Kingdom

    1 publications · 42 citations

    1

    h-index

1–5 of 27

Institutions

21

  1. University of Oxford

    Oxford, United Kingdom

    2 h-index

    2 publications

    80 citations

  2. University of Leeds

    Leeds, United Kingdom

    2 h-index

    3 publications

    100 citations

  3. University of Limerick

    Limerick, Ireland

    2 h-index

    2 publications

    58 citations

  4. University of Nottingham

    Nottingham, United Kingdom

    1 h-index

    1 publications

    16 citations

  5. University of Alabama

    Tuscaloosa, United States

    1 h-index

    3 publications

    99 citations

  6. Copenhagen Business School

    Copenhagen, Denmark

    1 h-index

    1 publications

    22 citations

  7. Aalto University

    Espoo, Finland

    1 h-index

    1 publications

    18 citations

  8. University of Oulu

    Oulu, Finland

    1 h-index

    1 publications

    18 citations

1–8 of 21

Venues

  1. Journal of Business Ethics

    3 publications · 200 citations

    3

    h-index

  2. Business and Professional Ethics Journal

    BPEJ · 1 publications · 11 citations

    1

    h-index

  3. Columbia Law Review

    1 publications · 10 citations

    1

    h-index

  4. Human Relations

    1 publications · 22 citations

    1

    h-index

  5. International Journal of Trade and Global Markets

    IJTGM · 1 publications · 11 citations

    1

    h-index

1–5