Title: The morality of edge sorting and the indefatigability of resourceful evasion and avoidance gambits

Authors: Luiz Henrique De Lacerda Sanglard; Ana Lucia Fontes De Souza Vasconcelos; Liliane Cristina Segura

Addresses: CCSA – Center of Applied Social Science, Presbyterian Mackensie University, Rua da Consolação, 930, 01302-907, São Paulo, Brazil ' CCSA – Center of Applied Social Science, Presbyterian Mackensie University, Rua da Consolação, 930, 01302-907, São Paulo, Brazil ' CCSA – Center of Applied Social Science, Presbyterian Mackensie University, Rua da Consolação, 930, 01302-907, São Paulo, Brazil

Abstract: Notwithstanding the harm's extent produced by the relevant avoidance method, this should not determine whether the conduct should be punished, it should be reprimanded regardless. The fact of the matter is that, even though players play according to previously established rules, abuses will eventually be committed, therefore tax authorities must possess the proper tools to deter such abusive measures. Despite that fact that taxpayers have the right to pre-tax income, this argument cannot be used as to overcome the collectivity's needs, represented by the state, for economic agents depend on the state to derive wealth. An active market, the protection of private property, a functional stock market, all that would not be possible without effective taxation. The obvious economic benefit is not the only reason why individuals and companies alike avoid and evade, that is, a sense of justice and economic inequality also influences the extent individuals comply, ultimately affecting taxpayers' and planners' behaviour.

Keywords: tax evasion; tax avoidance; white-collar crime; tax crime; inequality; taxation.

DOI: 10.1504/IJEA.2022.124150

International Journal of Economics and Accounting, 2022 Vol.11 No.2, pp.164 - 181

Received: 23 Apr 2020
Accepted: 21 Mar 2021
Published online: 14 Jul 2022 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article