The seven deadly sins – and tax and morality

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Apparently Ghandi defined the seven deadly sins as:

* Wealth without Work
* Pleasure without Conscience
* Science without Humanity
* Knowledge without Character
* Politics without Principle
* Commerce without Morality
* Worship without Sacrifice

Many accountants would argue with the one I have highlighted. Take this from a partner is E & Y South Africa:

It is my view that morality has no place in the application of tax law since morality is largely subjective.

Which is terribly convenient. Because if there is no morality in the application of tax law it means there's no right or wrong. And so there need be no guilt for breaking it. And it can be claimed no penalties are due when tax law is broken, because what is the crime? You can then claim that the application of tax law (which is all tax practitioners do) is victimless when abuse takes place (as it does). You can see why accountants, lawyers and bankers like this view.

And absolutely anyone else, bar the amoral, can see why they're wrong.


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