Indispensable Ethical Requirements for Corporations Being Revitalised : To Requite Taxpayers : Proper Tax Payment Will Improve ROE(Main Themes)
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- Uehara Toshio
- Takushoku University
Bibliographic Information
- Other Title
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- 企業再生に欠かせない倫理 : ご恩返し : 正しい納税とROEの向上(統一論題『企業再生と経営倫理』)
- 企業再生と経営倫理 企業再生に欠かせない倫理--ご恩返し:正しい納税とROEの向上
- キギョウ サイセイ ト ケイエイ リンリ キギョウ サイセイ ニ カカセナイ リンリ ゴオンガエシ タダシイ ノウゼイ ト ROE ノ コウジョウ
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Description
Corporations that are being revitalised via government funds injection should pay tax properly in return for taxpayers' help. Such action will eventually improve their ROE (Return On Equity) as well as rewarding their shareholders. It is not ethical for corporations to maximise profit after tax through tax avoidance per se. In particular with ones being revitalised, right-minded managements should rather choose to maximise profit before tax by treating personnel expenses as variable expenses.
Journal
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- Journal of Japan Society for Business Ethics Study
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Journal of Japan Society for Business Ethics Study 11 (0), 5-12, 2004
JAPAN SOCIETY FOR BUSINESS EHICS
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Details 詳細情報について
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- CRID
- 1390282681032053632
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- NII Article ID
- 110007889593
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- NII Book ID
- AN10441917
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- ISSN
- 24239925
- 13436627
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- NDL BIB ID
- 6947537
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
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- Abstract License Flag
- Disallowed