Neurological Aspect of Ethics and Integrity: A Fundamental Compound Element of Law and Tax Compliance

Abstract

This article examines the ethics and integrity approach to modelling the law and tax compliance process and investigates different factors that influence legal and governance systems in society. It explores the foundations of human decision-making and behaviours, or how to overcome the undesirable deficiencies in legal and governance systems. The approach of this article is carefully designed to briefly demonstrate how ethics and integrity in the law and tax compliance could lead to effective legal and governance systems. Therefore, ethics and integrity can be thought of as the infinite member of all legal rules and governance systems. Hence, it is, necessarily, in respect of societal conduct and obedience to the law. I conceive that the law and tax compliance does not stand alone. The extension of the law and tax compliance is ethics and integrity, or the extended part of moral conduct in society. Therefore, this article builds on existing knowledge by approaching the principle of ethics and integrity in the law and tax compliance as a duty of life, which is an obligation that ensures the compound elements of societal needs are fulfilled through virtue and accountability. Keywords: Cognition, Ethics, Integrity, Virtue, Tax Law, Decision Making, Human Behaviour