Discuss the Ethics of Corporate Tax Avoidance from the Perspective of the Corporation

Abstract

This paper focus on the corporate tax avoidance to demonstrate the importance of corporate ethics. The thesis discusses whether this act is legal and moral from a legal and moral perspective respectively, describes the tax breaks given by Zambia and the complex tax avoidance measures taken by multinational companies such as Starbucks and Apple, and analyzes the positive and negative effects of corporate tax avoidance. In the end, the paper comes to the conclusion that corporations should take the initiative to pay their fair share of taxes to fulfill their social responsibilities, which is not only good for enterprises to establish a good public image, but also conducive to the long-term development of the company. Besides, the governments of African countries should reduce tax breaks to change the rules that govern the whole system, so as to help millions of people across the continent.