Ethics and Taxation: Navigating Responsibility in the Evolving Tax Landscape

Authors

Elly van de Velde (Editor), Jo Badisco (Editor)

ISBN: 9789403521992

Published: May 2026

Format: Hardcover

Language: English

Publisher: Kluwer Law International

Description

Tax practice sits at the intersection of legal compliance and public expectation, and the gap between "what is legal" and "what is acceptable" has never been more scrutinised. This volume examines the ethical responsibilities of tax advisers, corporations and policymakers, exploring transparency, aggressive tax planning, and the professional duties that shape trust in the tax system.

Key Features

Structured analysis of ethical duties across the advisory, corporate and policy dimensions of taxation; treatment of transparency and reputational risk alongside legal compliance; contributions addressing the evolving expectations placed on tax professionals; relevance to ESG and tax-governance frameworks now expected by institutional stakeholders.

Coverage

Ethical responsibility of tax advisers and in-house tax functions; the boundary between tax avoidance and aggressive planning; transparency obligations and public reporting; the role of tax governance in corporate ESG frameworks.

About the Authors

Elly van de Velde and Jo Badisco are scholars working at the intersection of tax law and professional ethics, with research addressing the responsibilities of tax practitioners amid tightening transparency and governance expectations.

Table of Contents

Part I: Foundations — Ethics, Law and Tax Practice; Part II: Advisory Responsibility and Professional Duties; Part III: Corporate Tax Governance and Transparency; Part IV: Ethics, ESG and the Future of Tax Policy.

Why buy this book?

As ESG reporting and public scrutiny of corporate tax behaviour intensify, tax ethics has moved from a peripheral concern to a core governance issue. This is a timely reference for heads of tax, compliance leaders, advisers and academic libraries building collections on tax governance and professional responsibility.

Keywords

tax ethics, tax governance, aggressive tax planning, transparency, ESG, professional responsibility, tax policy

Target Audience

Heads of tax, compliance and governance leaders, tax advisers, academic law libraries, policy researchers

Genre

Academic, Professional Reference, Tax Ethics & Governance

Q&A

Q: Does this book address ESG and tax together?

A: Yes — it connects tax ethics and transparency obligations to broader corporate ESG governance frameworks.

Q: Is this focused on advisers or corporations?

A: Both — it covers the ethical responsibilities of tax advisers, in-house tax functions and policymakers.

Q: What is the central tension the book explores?

A: The gap between legal tax compliance and public expectations of fairness and transparency in tax practice.

Where can I buy Ethics and Taxation: Navigating Responsibility in the Evolving Tax Landscape?

The book is available from CLNZ Books at clnzbooks.com. The price includes worldwide shipping via trusted international courier, and payment can be made by credit card or PayPal.

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