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Business Ethics: Exploring Big Data and Tax Avoidance

Discover the business challenges posed by big data and tax avoidance and explore their ethical complexity with this online course from the University of Leeds.

Duration

2 weeks

Weekly study

4 hours

100% online

How it works

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Explore the ethical complexities of big data and tax avoidance

Ethical behaviour brings significant benefits to businesses such as attracting employees, customers and investors. But failure to manage it properly can create huge challenges.

On this course, you’ll discover big data and tax avoidance.

You’ll examine the benefits and ethical challenges inherent to big data, including the issues of privacy and data security.

You’ll learn what tax avoidance is and discover how globalisation is increasing the likelihood of its occurrence.

You’ll also hear from experts on key ethical arguments for and against tax avoidance as you work through prominent case studies.

Week 1
Big data
- Welcome
  Welcome to the course Business Ethics: Exploring Big Data and Tax Avoidance, which will help you to understand and debate the ethical issues around big data and tax avoidance.
- Big data and the law
  In this activity, you meet the concept of big data and explore its meaning. You also investigate the limits of using legal regulation to determine the ethics of business.
- Exploring the value of big data
  In this activity you assess the value big data adds to business, society and to you as an individual.
- Identifying the ethical challenges raised by big data use
  In this activity you explore the ethical complexities of using big data in business and across society. You have the opportunity to reflect on your own views in this area and to share them with other learners.
- Summary
  This activity gives you the opportunity to reflect on the week and explore the glossary.
Week 2
Tax avoidance
- About Week 2
  This week, you focus on the ethical issues associated with corporate tax avoidance. You have opportunities to engage critically with the arguments in favour of and against tax avoidance.
- Exploring tax avoidance
  In this activity, you find out about tax avoidance and how it differs from tax planning and tax evasion. There are opportunities for you to check your understanding and discuss ethical positions.
- Can task avoidance be justified?
  In this activity, you explore a variety of tax avoidance approaches. You will also have opportunities to engage with case studies and to critique some of the arguments put forward in defence of tax avoidance.
- Identifying the ethical problems of tax avoidance
  In this activity, you look further at the ethical challenges of tax avoidance and revisit earlier cases in light of new information. You will critically reflect on what influences your moral and ethical position on tax avoidance.
- Summary
  In this final activity, you will review the content of this course before completing your end of course assessment.