Law's ethics and sustainability: Corporate tax and sustainable social structures

Okoye, Adaeze; Onyejekwe, Chisa

Abstract

This paper examines what law as an aspect of the humanities could contribute to sustainability. It proposes that corporate tax can be viewed as a social 'value' or 'ethic' enshrined in law and potentially channelled towards sustainable social structures and system. The corporate vehicle is seen as an equitable wealth generation mechanism and taxation is one of the tools through which corporations can contribute to society. It examines the use of corporation tax in the United Kingdom as an exemplar. The paper also identifies the limitations of expressing such social values through law, as law can be a rigid tool for reflecting progressive concepts, often resulting in gaps through which there can be 'strategic' compliance. The paper suggests that an explicit focus on the link between corporate tax and the sustainability agenda may create the additional moral impetus for compliance with the law.

• Online Publication Date: Aug 23, 2018
• Publication Date: 2019
• Deposit Date: May 18, 2022
• Publisher: Springer
• Pages: 525-538
• Book Title: Sustainability and the Humanities
• ISBN: 9783319953359
• DOI: https://doi.org/10.1007/978-3-319-95336-6_30
• Keywords: Sustainable Social Structures, Corporate Tax
• Public URL: https://uwe-repository.worktribe.com/output/9303706
• Publisher URL: https://link.springer.com/book/10.1007/978-3-319-95336-6?page=2#about