Ethical values associated with fiscal civility in public companies

Abstract

The ethical values of tax professionals in public organizations must be oriented towards fiscal civility in the institutional philosophy of these companies to guarantee the quality of their audits and accountability. Therefore, the study aimed to identify ethical values associated with tax civility in the institutional philosophy of public companies in countries of Africa, Asia, Europe and America, based on a bibliographic review of 15 scientific articles from the databases Scopus, Web of Science and academic Google on empirical studies with samples of accountants, auditors, managers or public officials with financial or tax functions. The results reveal that transparency, efficiency, integrity, commitment and honesty are considered as key values in the ethical behavior and judgment of tax professionals, as well as in internal audit and accountability processes in the public sector. It is concluded that it is important to have theoretical-ethical models that integrate into the institutional philosophy of public companies ethical values necessary to avoid tax fraud and encourage an ethical culture oriented towards adequate fiscal civility in public companies.