Biblioteca da Assembleia da Republica

Biblioteca da Assembleia da República

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The ethical dimension of tax avoidance / John Christensen

Christensen, John, 1956-

Os impostos e o combate às desigualdades / coord. Miguel Viegas e Nuno Barroso . - Lisboa : Rei dos Livros, 2020 . - ISBN978-989-565-021-7 . - p. 93-98

Financial and legal professionals enjoy status and privilege in most countries. Accounting firms, for example, enjoy a state guaranteed rnonopoly over the external audit and insolvency markets. They have been called the "private police force of capitalism". However, across the world tax regirnes are under sustained attack from lawyers, bankers, accountants, trust and company administrators and other financial intermediaries (hereafter called tax professionais) who encourage their clients to engage in illicit cross-border financial movements, abusive profit-shifting, tax evasion and avoidance, and who concoct devious and typically opaque schemes to achieve these goals. [§]Taxes are the life-blood of the social contract undercripinning democracies. Without adequate tax revenues states cannot fulfil their obligarions to provide healthcare, education, improved water, security, pensions and other public services, many of which are enshrined in human rights commitrnents. In theory, tax accountants and lawyers are mediators of a professional balance between commercial and public service interests, with ethics to match. In reality, while enjoying the status of holding public licence and being granted the privilege of self-regulation, legal practices and the Big Four devise and sell tax avoidance products which unquestionably harrn good corporate governance and wider social well-being. [Da introd.]

imposto; evasão fiscal; ética

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Biblioteca da Assembleia da Republica