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The Ethics of Tax Evasion
Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the ta...
Organizational Corruption, Crime and Covid-19
Corruption often flourishes in times of uncertainty and crisis. When institutions and oversight are weak, and public trust low, corruption can thrive and undermine how societies respond to the crisis. Covid-19 brought this issue into sharp focus, and this book uncovers some of the problems experienced across the globe and, crucially, explains how organizations and countries can strengthen their anti-corruption systems to prevent problems in the future. The book has been created by the members of the United Nations Principles for Responsible Management Education group on anti-corruption and brings together top international experts to consolidate the lessons from the Covid-19 crisis in order ...
Taxation and Public Finance in Transition and Developing Economies
Topics in this comprehensive survey include bureaucracy, corruption and tax compliance; public finance in developing economies; taxation in several former Soviet republics, Eastern Europe and China; taxation in the enlarged European Union; tax harmonization vs. tax competition; and the philosophy of taxation and public finance. The editor has assembled a stellar group of authorities to write about their areas of expertise.
The Route Towards Global Sustainability
This volume discusses topics of global sustainability involving sustainability indicators, stakeholders' participation, and technological and strategic advances with the goal of "thinking locally to act globally". Scientists, academics, policymakers, and planners are currently focused on escalating global socioeconomic and ecological issues, such as rising inequality, adverse anthropogenic impacts on the environment, and deficiencies in natural resources. These variables are pushing the earth system's resistance capacity past its breaking point, with additional pressures incurred by a global pandemic. Therefore, this book looks to impart knowledge on participatory learning action research fo...
A Guide to the Latin American Art Song Repertoire
A reference guide to the vast array of art song literature and composers from Latin America, this book introduces the music of Latin America from a singer's perspective and provides a basis for research into the songs of this richly musical area of the world. The book is divided by country into 22 chapters, with each chapter containing an introductory essay on the music of the region, a catalog of art songs for that country, and a list of publishers. Some chapters include information on additional sources. Singers and teachers may use descriptive annotations (language, poet) or pedagogical annotations (range, tessitura) to determine which pieces are appropriate for their voices or programming needs, or those of their students. The guide will be a valuable resource for vocalists and researchers, however familiar they may be with this glorious repertoire.
Breakthroughs in Sustainable Business Education
Around the globe, faculty and higher education leaders are actively changing what they teach to create a sustainable world. This book shares how to transition to programs and courses that teach sustainable business management practices critical for success. Students are demanding more than the same business courses taught for half a century. Faculty are wondering if they have the expertise to include sustainable business practices. Easy to read and relatable, this book provides tactical ideas for transitioning from current business curriculum to courses for a sustainable future. It compiles insights and recommendations from 28 global experts who have put ideas into practice. Each chapter addresses integration of sustainability topics into existing subject areas and offers ideas for adding new courses or concepts to ground business in the context of the global socio-environmental community. The book offers actionable ways that administrators and faculty can immediately begin transitioning their business curriculum to one that is socially and environmentally sustainable.
Corrupción en Colombia Tomo 3 Corrupción Privada
¿Cómo y en qué momento surge el delito de corrupción privada? ¿Por qué lo que antes aparecía como una práctica de libre competencia ahoracons¬tituye un potencial y peligroso desestabilizador social? El sistema financiero, envuelto regularmente en escándalos de corrupción, y generador de importantes crisis económicas, plantea inmensos retos en materia de regulación, supervisión y sanción. Ante ese panorama el Estado debe responder con soluciones que incluyan Id implementación de herramientas de ética empresarial y de autorregulación en el interior de las instituciones sociales en lo que se ha denominado la sociedad del riesgo. Y es que el soborno corporativo se ha convertido...
Responsible Management Education
The ebook is fully Open Access. Written by many of the key influencers at the Principles for Responsible Management Education (PRME), the book focuses on advancing sustainable development into education, research and partnerships at higher education institutions and, specifically, at business schools, with the purpose of educating responsible leaders for today and tomorrow. The book serves as a concrete source of inspiration for universities and other stakeholders in higher education on structures, processes and content for how to advance responsible management education and sustainable development. It articulates the importance of key themes connected with climate change, gender equality, a...
Proceso de Industrialización en Colombia. Desempeño y condiciones institucionales
En los últimos años se ha tratado de caracterizar el proceso económico de Colombia como de desindustrialización, entendida como la pérdida de participación de la industria en el valor agregado total y la recomposición de las fuerzas productivas hacia otras actividades económicas. Sin embargo. la pérdida del peso relativo del sector industrial es una tendencia general, incluidos los países considerados de capitalismo avanzado y en los de industrialización tardía exitosa, lo cual no significa que se presente un fenómeno de desindustrialización sino la necesidad de pensar nuevos conceptos para tratar de comprender las características de largo plazo de este proceso. A través de e...
