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ERIC Number: EJ1056171
Record Type: Journal
Publication Date: 2012
Pages: 8
Abstractor: As Provided
ISSN: ISSN-1942-2504
Ethics of Tax Law Compliance: An Interdisciplinary Perspective
Cummings, Richard G.; Longo, Peter J.; Rioux, Jean W.
American Journal of Business Education, v5 n1 p95-102 2012
The first semester Tax I student seems to be interested in the ethical issue of why citizens should report their income and only take legitimate tax deductions when it is unlikely that anyone will ever know. This paper addresses this issue from an interdisciplinary approach of accounting, philosophy, and political science. The accounting perspective discusses the issue from the expectations of the tax preparer and the Internal Revenue Service (IRS). The philosophical perspectives provides background of a citizen who might want to "do the right thing" for the sake of the common good. The political science perspective explores the political nature of the individual and corporate citizen and their approach to civic virtue.
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Publication Type: Journal Articles; Reports - Descriptive
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A