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Neurological aspect of ethics and integrity: A fundamental compound element of law and tax compliance

Nartey, Mani

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Authors

Mani Nartey



Abstract

This article examines the ethics and integrity approach to modelling the law and tax compliance process and investigates different factors that influence legal and governance systems in society. It explores the foundations of human decision-making and behaviours, or how to overcome the undesirable deficiencies in legal and governance systems. The approach of this article is carefully designed to briefly demonstrate how ethics and integrity in the law and tax compliance could lead to effective legal and governance systems. Therefore, ethics and integrity can be thought of as the infinite member of all legal rules and governance systems. Hence, it is, necessarily, in respect of societal conduct and obedience to the law. I conceive that the law and tax compliance does not stand alone. The extension of the law and tax compliance is ethics and integrity, or the extended part of moral conduct in society. Therefore, this article builds on existing knowledge by approaching the principle of ethics and integrity in the law and tax compliance as a duty of life, which is an obligation that ensures the compound elements of societal needs are fulfilled through virtue and accountability

Citation

Nartey, M. (2023). Neurological aspect of ethics and integrity: A fundamental compound element of law and tax compliance. Athens Journal of Law, 9(2), 245-274. https://doi.org/10.30958/ajl.9-2-5

Journal Article Type Article
Acceptance Date Feb 27, 2023
Online Publication Date Apr 30, 2023
Publication Date Apr 30, 2023
Deposit Date Mar 31, 2023
Publicly Available Date Aug 2, 2023
Journal Athens Journal of Law
Electronic ISSN 2407-9685
Peer Reviewed Peer Reviewed
Volume 9
Issue 2
Pages 245-274
DOI https://doi.org/10.30958/ajl.9-2-5
Keywords Cognition, Ethics, Integrity, Virtue, Tax Law, Decision Making, Human Behaviour
Public URL https://uwe-repository.worktribe.com/output/10492153

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