Ethics & Decision-Making: The Role of Tax Advisors in Cases of Tax Avoidance
On October 2, 2024,Prof.Dr. Barbara Summers, PhD, MBA, addressed the topic of tax avoidance and the ethical responsibility of tax advisors in her well-attended online lecture as part of the “International Researchers” series. Among other things, she addressed the question of whether tax advisors promote tax avoidance or contribute to the proper payment of taxes.
Tax Avoidance: A Global Problem
The issue of tax avoidance has garnered international attention, particularly through the OECD’s Base Erosion and Profit Shifting initiative and the G20. The tax loopholes exploited by large corporations have sparked protests. More and more people and governments believe that corporations and wealthy individuals should pay their “fair share” of taxes to support the social, educational, and healthcare systems from which they also benefit. In academic discourse, tax avoidance is increasingly viewed as an ethical problem facing our society.
The guest speaker,Prof.Dr.BarbaraSummers, PhD, MBA, Professor of Human Judgment and Decision Making at Leeds University Business School and Director of the Center for Decision Research, focused in heronline lecture “Ethical Thinking and Decision Making Among Tax Advisors” as part of the “International Researchers” serieson the role of tax advisors in the context of tax avoidance. According to Summers, tax advisors counsel their clients on tax matters and thus play a significant role in shaping the economic conditions of our time. The expert also discussed in detail how tax advisors contribute to tax avoidance and the development of tax strategies.
The insights into the researcher’s practical work were fascinating. During the online lecture, she also presented a research project that examines the ethical considerations and motivations of tax advisors as a professional group.
This was followed by a lively discussion, which allowed for an in-depth exchange on the topics that had been raised.
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