Tax ethics
New book by Vanessa BARBE published by Legitech
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In common parlance, ethics is a set of moral principles dictating individual conduct. While ethics and law are theoretically quite distinct notions, ethics tends to infuse legal orders, even becoming an object of legal study in its own right, even in highly technical and formal matters such as tax law.
In the light of tax law, ethics would thus be both an object (a science of morality) and a function (the art of directing a person's conduct). It would make it possible not only to identify new principles of appreciation, but also to draw up guidelines for the various players in tax law (taxpayers, tax authorities, judges, legislators).
The study of its various manifestations in tax law makes it possible to examine how it receives this concept of ethics. To this end, this collective work includes some twenty contributions from teacher-researchers and practitioners aimed at tracing the salient elements of this form of ethics.