Ethics In the Accounting Period Versus the Transparency of Organizations Linked to Tax Havens

Abstract

Because it is the ethics by which the principles and standards are established, which are the ethical practices by which professionals must be motivated to operate responsibly as the guidelines of the profession and these are the moral principles by which the profession is centered on ethical values. Consequently, this document addresses the issue of accounting practice, ethical ethics and the accountant's duty to ensure honesty and transparency in the accounting profession around companies that are linked to or carry out transactions in tax havens and the principles and norms in ethics and standards, as it gives an overview. Methodology: The study is qualitative and basic. In the cases of the relevant scientific literature groups, we thoroughly investigate well-known databases (Scopus, Dialnet). Based on accounting ethics, this article will explore the role of tax havens in the practice of tax evasion and money laundering and the interpretations that organizations have made accordingly to these risks. But they are also clear that organisations potentially exposed to tax evasion and money laundering not only represent a serious global and societal problem, but that integrity and transparency deserve at least the highest priority in the accounting profession going forward. When it comes to the practice of responsible professional reform, we must understand that it must conform to a higher standard and be more than a set of just principles, principles that underpin the legitimacy of such work, but that are based on more ethical acts than on the legitimacy of practice based solely on what it actually does. It should be noted that the fight against corporate interests and tax havens will require a much stricter observance of ethics and transparency of accounting practices. However, much remains to be done, as researchers, business and government leaders continue to engage in the dialogue, and there are many fronts to be addressed.