Law’s Ethics and Sustainability: Corporate Tax and Sustainable Social Structures

Adaeze Okoye, Chisa Onyejekwe

    Research output: Chapter in Book/Conference proceeding with ISSN or ISBNChapterpeer-review


    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.
    Original languageEnglish
    Title of host publicationSustainability and the Humanities
    EditorsWalter Leal Filho, Adriana Consorte McCrea
    ISBN (Electronic)9783319953366
    ISBN (Print)9783319953359
    Publication statusPublished - 23 Aug 2018


    Dive into the research topics of 'Law’s Ethics and Sustainability: Corporate Tax and Sustainable Social Structures'. Together they form a unique fingerprint.

    Cite this