scholarly journals Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Anna-Lena Scherer ◽  
Ute Schmiel

Abstract This paper deals with the question whether there are reasons to deem multinational corporate groups ethically or legally responsible for paying their fair share of taxes. Ethical concepts argue that companies should generally be held responsible, but these findings contradict the mainstream market theory that understands companies as legal fictions and therefore not ethically but merely legally responsible. In contrast, we base our argumentation on the political-cultural market theory. We find that this theory provides reasons to ascribe an ethical responsibility for paying their fair share of taxes to multinational corporate groups. We argue, moreover, that this ethical responsibility also speaks for a legal responsibility. The prevailing tax law, particularly the arm's length principle, does generally not see groups as tax subjects. This currently missing legal responsibility gives reasons to rethink tax law. Therefore, we analyze whether the OECD Pillar One proposal may be an alternative to existing law.

1988 ◽  
Vol 15 (1) ◽  
pp. 65-87 ◽  
Author(s):  
Nancy Foran ◽  
Dahli Gray

Taxpayers and taxing jurisdictions are, by definition and motivation, opposing forces and, therefore, in continual conflict. Taxpayers strive to minimize their tax liabilities while taxing jurisdictions seek ways to maximize their tax revenues. The unitary tax apportionment method was conceived by taxing jurisdictions as a method to prevent taxpayers from avoiding their fair share of the tax burden. The method evolved from a fairly insignificant procedure for the assessment of local property taxes to a very controversial means of apportioning the worldwide income of multinational corporate groups. Taxpayers have challenged the unitary tax apportionment method by utilizing economic sanctions, the legal system and the political process. This paper traces the effect of taxpayers' judicial, political and economic actions on the evolution of the unitary tax apportionment method. The study demonstrates that although taxpayers challenged this expansion numerous times in the courts and through the political process, it was not until taxpayers used economic sanctions that the states began to restrict the reach of the unitary method. Public law, case law, position statements, interviews and journal and newspaper articles provided the data for this study.


Author(s):  
V. Е. Mamedova

The paper proposes the author’s understanding of responsibility of members of political parties provided by the political parties’ constitutions and other intraparty documents (intraparty responsibility). Also, the paper demarcates intraparty responsibility, legal and other types of social responsibility. It is concluded that the responsibility of members of political parties is a subspecies of social and statutory responsibility. The study has determined the tendency of convergence (diffusion) of internal party and legal responsibilities; the analysis has been carried out concerning perspectives of treating the responsibility of members of political parties as positive; the author substantiates the conclusion about the need to study intraparty responsibility exclusively in retrospective aspect. The author elucidates the thesis concerning expediency of enforcement of intra-party penalties as the subject matter of responsibility of members of political parties. Also, the basic properties of intra-party responsibility are revealed and analyzed. The study has investigated the influence of ambivalent nature of political parties and peculiarities of intra-party relations regarding the properties of responsibility of members of political parties.


2020 ◽  
Vol 4 (2) ◽  
pp. 360-379
Author(s):  
Renata Siuda-Ambroziak ◽  
Joana Bahia

AbstractThe authors discuss the phenomenon of religious and political leadership focusing on Bishop Marcelo Crivella from the Universal Church of the Kingdom of God (IURD), the current mayor of the city of Rio de Janeiro, in the context of the political involvement of his religious institution and the beginnings of the COVID-19 pandemic. In the article, selected concepts of leadership are applied in the background of the theories of a religious field, existential security, and the market theory of religion, to analyze the case of the IURD leadership political involvement and bishop/mayor Crivella’s city management before and during the pandemic, in order to show how his office constitutes an important part of the strategies of growth implemented by the IURD charismatic leader Edir Macedo, the founder and the head of this religious institution and, at the same time, Crivella’s uncle. The authors prove how Crivella’s policies mingle the religious and the political according to Macedo’s political alliances at the federal level, in order to strengthen the church and assure its political influence.


2020 ◽  
pp. 0739456X2097168
Author(s):  
Francisco Vergara-Perucich ◽  
Camillo Boano

This article problematizes the relationship between the ethos of urban practitioners and the ideology of neoliberalism to show how neoliberalism has transformed urban design to make it an efficient mechanism for capital accumulation. The method used in the article is based on archival research and statistical analysis in addition to a comparative housing sample in Chile from the Servicio de Evaluación Ambiental (Environmental Assessment System). What emerges from such unpacking is a severe contradiction stemming from the clash between urban practitioners’ ethical responsibility in developing good cities and the neoliberalist goal of merely increasing the profitability of spaces. The article discusses the political and ideological dimensions of neoliberal urbanisms and the effects of neoliberalism in everyday urban practice of making in neoliberal urbanisms and discusses how to separate urban design practices from the profit-oriented ethos.


2010 ◽  
Vol 23 (1) ◽  
pp. 5-31 ◽  
Author(s):  
Lisa M. Austin

The idea of universal liberal legal norms has long been under attack from a variety of sources. One of the most sustained and sophisticated philosophical versions of such an attack is found in the work of Martin Heidegger. His argument from the social embeddedness of the self to the ultimate contingency and groundlessness of any claims of normativity has been highly influential across a number of fields. This paper argues that legal theorists who wish to contest such a view should look to the work of philosopher Emmanuel Levinas. In his critique of Heidegger, Levinas affirms the significance of the human beyond the particular context in which we find ourselves embedded. Levinas wrote very little about law; his main focus was on ethical responsibility and the claim that an “other” makes on me. I argue that legal responsibility is fundamentally different, concerned instead with the claims that a self can make on others. Drawing upon Levinas’ understanding of the self as constituted through ethical responsibility, I argue that a Levinasian account of justice can support liberal-democratic norms such as freedom, equality and dignity. Indeed, Levinas himself endorsed universal human rights and even indicated a strong affinity with Kant’s idea of justice. What he denied, however, was that justice is a fully rational and coherent concept. I argue that this does not render justice incoherent or call into question the basic status of the norms of justice. Rather, a Levinasian account of justice shifts the emphasis to the community practice of reasoning about universal norms, a practice that is never complete. I further suggest that such a practice of reasoning should be familiar to lawyers as it bears a strong resemblance to common law reasoning.


2021 ◽  
Vol 13 (4) ◽  
pp. 1708
Author(s):  
Feng Kong ◽  
Shao Sun

The natural advantages of enterprises in capital, technology, and equipment make them have great potential in disaster management. How to ensure enterprises participate in disaster prevention and mitigation efficiently is a responsibility that the government must undertake, on the other hand, it can also relieve the pressure of the government. This paper first introduces the continuous improvement of enterprises’ role in disaster management. Then, this paper analyzes the political responsibility, legal responsibility, social responsibility, and economical responsibility of the government in an enterprises’ participation in disaster management. This paper further analyzes enterprises’ deficiencies in disaster management and the multi role of the government in enterprises’ participation in disaster management. Finally, this paper puts forward the pathways of the Chinese government to promote enterprises to participate in disaster management.


1977 ◽  
Vol 10 (1) ◽  
pp. 3-27 ◽  
Author(s):  
Erich Hahn

This opening statement from Robert Mohl's study of ministerial responsibility, published in 1837, summed up an axiom of mid-nineteenth-century German liberalism. However, as Otto Pflanze has shown recently, most German liberals did not demand the political or parliamentary responsibility of ministers. They believed that legal responsibility, or the chambers' right to impeach ministers, would guarantee constitutional government and thereby fulfill their Rechtsstaat ideal, which called for the strict observance of public law.


Author(s):  
Kazuki Onji ◽  
David Vera

Abstract While the asymmetric treatment of positive and negative income creates clear tax incentives to shift income among a group of closely related corporations, attempts to document the impact of such behavior on economic outcomes are relatively sparse. We aim to provide evidence on tax-motivated transfers from a large dataset of Japanese corporate groups. Using company level data on 33,340 subsidiary time pairs from 1988, 1990, and 1992, we consider testable implications of income shifting in a theoretical model tailored to the Japanese institution of the early 1990s and empirically examine the spread of the profitability distribution, the attrition rate of loss-making subsidiaries, and the propensity to report zero profit. The findings suggest that income shifting was pervasive when Japan had not adopted a formal allowance for group-level tax. The result underscores the importance of accounting for the inter-relatedness of companies, in designing a corporate income tax.


Author(s):  
Liudmyla Herasina

Problem of setting. Public government – it political practice of power which is carried out within the limits of the constitutionally political system and has a direct influence on all industries of life of socium is important. An effective public management in Ukraine must provide the state of stability, implementation of social obligations the states, deserving a condition for realization of congratulatory, financial, spiritual and social necessities of citizens; but him high-quality indexes far imperfect and characterized the plural of problems. Recent research and publications analysis. The questions of modernization and reforms of the system of state administration, constructions of the legal, social state, social and political processes are actively probed in the scientific mind of Ukraine, by the necessity of achievement of balance between the vital necessities of societies and interests of the state. Quite a bit Ukrainian scientists were engaged in researches of these questions - V. Kostytsky, І. Kostytska, O. Koban, A. Kovalenko, O. Batanov, I. Reznik, G. Chapala, M. Pukhtinskiy et al. Paper objective – ground of position, that a public management in Ukraine, which is carried out by public organs, local self-government, political parties and groups of political influence, must correlate with public resonance, to support the legitimity and answer to the innovative tendencies. Paper main body. A management in the public sphere of the state is very difficult professional activity, and foresees state and legal responsibility and account of public interests and expectations. However, disfunctions and destructions of public management can draw social and political instability, cutback of economic activity or regress, even weakening of sovereignty of the state. The criteria of political modernization matter very much for modern Ukraine: capacity of the political system for perception of innovations and mobilization of resources of power, structural and functional perfection of institutes of policy, powerful «social elevators» for equal access of people to imperious positions, effectiveness of principle of «equality all before a law». To Ukraine, as to the young state which passed by democratic transit, naturally peculiar strategy of reforms. Reformation is a not workaday situation for a country, it generates calls and problems. Among them most difficult is destructive of political power, what democratic development of country and becoming of civil institutes is braked through. Sociological researches rotined that a population considered: «The state must take more responsibility in providing of life of citizens» (68,6%). Stably negative is attitude of people toward a department judicial, which loses a «social capital» through inability to the just legal proceeding and mercenary political interests. In the end, unique reform 2014, that purchased positive social resonance is the process of decentralization the public power and strengthening of local self-government, which is mainly approved by citizens. Conclusions of the research. Problems of public management and collision of reforms are the sign of modern democracies which are modernized. The political system and public management can be effectively modernized at the maintainance of their integrity, institutional memory and, at the same time, harmonious relationships with a social environment.


2020 ◽  
Vol 35 (4) ◽  
Author(s):  
Andrea E. Pia

While China leads the global race to high-tech surveillance, a homegrown low-tech institution of dissent management is currently experiencing a surprising revival: dispute mediation. Drawing on Confucian and socialist practices of justice, Yunnanese dispute mediators are today considerably innovating the jurisprudential techniques that frame the composition of conflict and the meaning of state laws in dispute settings. Jurisprudential massage is the emic term given to one such technique. Here I show how this technique stands for the deployment of therapeutic analogies and legal fictions with the aim of reorienting the political sensibilities of disputants toward a neo-paternalistic form of citizenship. Contributing to the anthropology of law and resistance, this article shows how civil dissent cannot only be physically quenched through state coercion and silenced by pervasive surveillance or tactical buyouts but can also be ushered off the political stage by a selective redrawing of the epistemic foundation of legality.   摘要 当中国政府在大力发展高精端社会监控技术的同时, —种土生的低端社会抗争管理机制, “争议调解”, 也正在蓬勃发展。在综合了孔子的正义观和相关的社会 主义实践经验之后,如今, 云南的争议调解人员在法理的应用上体现出了相当 的技术创新力。他们往往很有技巧性的用法律来确定争议的构成性质, 也时常 会就案件的实际需要用它们来诠释国家法令。在当地,这种技术被称为 “法理按 摩”. 笔者在本文欲描述当地的调解人员是如何通类理疗和法律拟制等方法来 完善这套调解技巧的. 对于他们来说, 使用这些技巧的目的是重新塑造抗争者 的政治觉悟, 将其转变为—种新父权主义形式下的公民意识. 旨在丰富法人类 学和社会抗争理论,笔者借本文展现了公民抗争不仅仅会因国家强制,或因无 所不在的社会监控和政治买断而“消声觅迹”,同时也会因地方法律从业者对行 为合法性认知基础的重新划定而退出政治舞台.


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