Chapter

Morphogenesis and Human Flourishing

Part of the series Social Morphogenesis pp 185-210

Date:

Corporations, Taxation and Responsibility: Practical and Onto-Analytical Issues for Morphogensis and Eudaimonia – A posse ad esse?

  • Jamie MorganAffiliated withFaculty of Business and Law, Leeds Beckett University Email author 
  • , William SunAffiliated withFaculty of Business and Law, Leeds Beckett University

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Abstract

The reproduction of the corporation and its legal person status has become something of a self-reinforcing tendency. The law accepts and works with the ambiguity and contradictions of a non-conscious immaterial entity that has legal person status. It does so in order to manage difference. There is, however, a difference between managing difference and preventing increasing disintegration of a system over time. The problem of disintegration creates issues regarding how one addresses specific problems of growing corporate power. Tax avoidance is one important area to address. Corporate tax avoidance is antithetical to human flourishing and also part of a system of human harm. As such, addressing tax avoidance has significance for any concept of Eudaimonia and the Morphogenic Society.

Keywords

Corporate tax avoidance Unitary taxation Eudaimonia Morphogenic Society