The philosophy of tax justice is based on the following core principles:
1. Justice for the poorest people, wherever they might be, is essential;
2. Business is vital, but is about much more than shareholder value, instead being one of the mechanisms by which value is created in society for the benefit of all participants and society itself;
3. Government also creates value, and business cannot work without it;
4. Tax is the glue that binds these issues together.