Etica e Tributação

Abstract

This paper examines the relationship between ethics and taxation, from ancient to modern times, which has absorbed many exponents of the religious and laic cultures. This dialectic moves between the fundamental obligations that everyone has to pay taxes to Public Institutions, which, in turn, have to develop a fair tax system. New approaches and outlines come out, in addition to that of the subjective moral of the taxpayer, particularly the so called “objective moral”. A road is then open for ethic codes for tax officers and for tax inspectors, as well as for studies on professional deonthology for judges. Correspondently, a specific ethics for tax consultants is taking shape, considering the fundamental role played by those consultants, markedly in the international aspects of tax planning. The reflections mentioned by the author on ethics and taxation, apart from their objective “transcendent” value, can be more appreciated in the light of the phenomenon of international tax evasion. The author concludes that any solution only focused on law will never be sufficient, since a culture of legality has to be regained. Ethics becomes a significant component, giving substance and effectiveness to the rules, thus compensating for the deficiencies of law.