The ethics of tax accounting. Is there a conflict?

Loredana Oana Toma

MPRA Paper from University Library of Munich, Germany

Abstract: Until the last century, the business environment use a variety of tax engineers in order to distort the tax base. The starting point in calculating taxes are accounting information but in accounting, ethics standards are based on integrity, fairness and impartiality. Can be considered taxation the main factor of accounting truth distortion or the engine of creative accounting? In such cases the present paper provide a framework with which to evaluate these situations. This paper also presents a summary of the different study that analyses the history of ethics and morality in accounting and is based on account qualitative methods.

Keywords: tax; accounting; ethics; morality (search for similar items in EconPapers)
JEL-codes: D2 D21 M14 M41 (search for similar items in EconPapers)
Date: 2016-06-22
New Economics Papers: this item is included in nep-acc and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:72168

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