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Limits to Aggressive Tax Planning as a Social and Ethical Responsibility
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O Sistema fiscal é uma interação de vários intervenientes, todos responsáveis pela eficiência e integridade das suas funções e objectivos. As empresas estão integradas neste grupo e os seus esforços para diminuir as suas contribuições fiscais parecem ser uma perturbação irresponsável do sistema, utilizando estratégias agressivas que exploram deficiências legais. Os impactos negativos de tax avoidance influenciam a
necessidade de um trabalho legislativo ativo e de pressão social para motivar a mudança empresarial. A responsabilidade fiscal, enquanto responsabilidade partilhada, garante que todos os intervenientes tenham um papel a desempenhar e uma fair share a pagar. Em primeiro lugar, cabe ao governo implementar medidas legais para garantir a limitação efetiva ao planeamento fiscal agressivo e assegurar a justiça distributiva e a igualdade entre os contribuintes. Dado que os padrões de moralidade e ética são
mantidos na legislação fiscal através das próprias motivações da cobrança de impostos, um sistema fiscal eficiente e justo deve ser o objetivo de um governo. Além disso, as empresas devem enfrentar a sua responsabilidade na zona cinzenta de tax avoidance e nas suas escolhas económicas livres, a fim de evitar os impactos negativos na sociedade. Nestes esforços, os padrões sociais e éticos e a reação pública às práticas de tax avoidance podem exercer pressão sobre a reputação corporativa e podem também alcançar a inclusão da responsabilidade fiscal na procura de responsabilidade social corporativa. O trabalho complementar da responsabilidade num quadro de RSE, mecanismos não coercivos e esforços de sustentabilidade é essencial para ajudar os limites legais ao comportamento fiscal agressivo. A responsabilidade social e ética da empresa é uma base para as limitações ao comportamento fiscal agressivo, uma vez que é parte integrante do sistema fiscal e pretende assistir na sua eficiência e justiça.
The tax system is an interaction of various actors, all responsible for the efficiency and integrity of its functions and objectives. Corporations are integrated into this group, and their efforts to diminish tax contributions appear to be an irresponsible disruption of the system using aggressive strategies that exploit legal deficiencies. The negative impacts of tax avoidance influence the need for active legislative work and societal pressure to motivate corporate change. Tax responsibility, as a shared responsibility, ensures all actors have a role to play and a fair share to pay. First and foremost, it is the government’s role to put in place legal action to guarantee effective limitation to aggressive tax planning and assure distributive justice and fairness amongst taxpayers. As standards of morality and ethics are upheld in tax law through the very motivations of tax collection, an efficient and fair tax system must be the government’s goal. Additionally, corporations must face their responsibility in the grey area of tax avoidance and in their free economic choices in order to avert the negative impacts on society. In these efforts, social and ethical standards and public backlash on tax avoidance practices can input pressure on corporate reputation and can also reach for tax responsibility inclusion in the demand for corporate social responsibility. The complementary work of responsibility in a CSR framework, non-coercive mechanisms, and sustainability efforts is essential to assisting the vital legal limits on aggressive tax behaviors. The social and ethical responsibility of the corporation is a basis for the limitations on aggressive tax behavior since it is integral to the tax system and intends to aid in its efficiency and fairness.
The tax system is an interaction of various actors, all responsible for the efficiency and integrity of its functions and objectives. Corporations are integrated into this group, and their efforts to diminish tax contributions appear to be an irresponsible disruption of the system using aggressive strategies that exploit legal deficiencies. The negative impacts of tax avoidance influence the need for active legislative work and societal pressure to motivate corporate change. Tax responsibility, as a shared responsibility, ensures all actors have a role to play and a fair share to pay. First and foremost, it is the government’s role to put in place legal action to guarantee effective limitation to aggressive tax planning and assure distributive justice and fairness amongst taxpayers. As standards of morality and ethics are upheld in tax law through the very motivations of tax collection, an efficient and fair tax system must be the government’s goal. Additionally, corporations must face their responsibility in the grey area of tax avoidance and in their free economic choices in order to avert the negative impacts on society. In these efforts, social and ethical standards and public backlash on tax avoidance practices can input pressure on corporate reputation and can also reach for tax responsibility inclusion in the demand for corporate social responsibility. The complementary work of responsibility in a CSR framework, non-coercive mechanisms, and sustainability efforts is essential to assisting the vital legal limits on aggressive tax behaviors. The social and ethical responsibility of the corporation is a basis for the limitations on aggressive tax behavior since it is integral to the tax system and intends to aid in its efficiency and fairness.
Descrição
Palavras-chave
ESG Sustainability Tax avoidance Aggressive Tax Planning CSR Fair Share Tax morality Tax Responsibility Planeamento fiscal agressivo CSR ESG Sustentabilidade Moralidade fiscal Responsabilidade fiscal