期刊名称:Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN:1583-3712
出版年度:2009
卷号:1
期号:9
页码:220-222
出版社:University of Craiova, Faculty of Economics and Business Administration
摘要:Ethics, according to a dictionary definition represents the "study of practical and theoretical aspects of morality, all moral standards of conduct appropriate to an ideology of a certain class or society". Therefore, the taxation action may be assessed, as any product of human interaction and in terms of ethics. But... is the taxation ethical?
关键词:taxation ethics; moral standards; human interaction