Ethical Analysis of Amazon’s ‘Legal’ Tax Avoidance
DOI:
https://doi.org/10.54097/aq7x0m20Keywords:
Amazon, tax avoidance, ethical business, tax haven, PESTEL Analysis, Seven-Step Decision Model, Tax Reform, Global Tax Policy.Abstract
This paper gives an overview of the ethical consequences of Amazon’s strategic tax avoidance, exploring its multifaceted impacts on society, economy and environment. Through a meticulous PESTEL analysis and the application of a comprehensive 7-step ethical decision model, the paper highlights that Amazon makes the most of legal loopholes to minimize tax obligations. It argues for the necessity of measures aimed at enhancing fairness, transparency, and ethical obligations in corporate tax practices, emphasizing the imperative for Amazon to integrate social responsibility and sustainable development. This analysis advocates for combined efforts between corporations, governments and communities to address and optimize current unethical tax practices.
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