Ethics (CH #03) Flashcards

1
Q

Canons of Taxation by adam smith and additional canons of taxation?

A

1-canon of equality
2-canon of certainity
3-canon of economy
4-canon of convenience

Additional canons:
5-canon of elasticity
6-canon of flexibility
7-canon of productivity
8-canon of simplicity
9-canon of diversity

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2
Q

Approaches to ethics for tax compliance?

A

1-Utilitarianism
2-Deontology
3-Virtue Ethics

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3
Q

Tax Avoidance & Evasion?

A
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4
Q

Difference between tax avoidance and evasion?

A
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5
Q

Powers of Tax Administrators ? and misuse of these powers can result in what?

A
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6
Q

Explain Pilars of Tax Administration?

A

1- Fairness
2- Transparency
3- Accountability
4-Equity

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7
Q

Ethical issues under pillars of administration?

A
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8
Q

Principles to avoid ethical issues by tax administration authorities?

A
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9
Q

Responsibilities of tax implementing authorities?

A
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10
Q

Ethics for tax practitioners/Chartered Accountants?

A
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11
Q
A
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