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The Role of Accountancy Firms in Tax Avoidance: Some Evidence and Issues

Sikka, P and Hampton, M (2005) The Role of Accountancy Firms in Tax Avoidance: Some Evidence and Issues. Working paper series, Colchester.

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Abstract

As entrepreneurial businesses, accountancy firms have supplemented their traditional trade of selling accounting and auditing services by diversifying into a variety of other products and services. They have developed organisational struc tures and strategies to sell tax avoidance schemes to corporations and wealthy individuals. The sale of such services shifts tax burdens to less mobile capital and less well-off citizens. It also erodes the tax base and brings the firms into direct conflict with the state. This paper provides some evidence of the strategies and tactics used by accountancy firms to sell schemes that enable their clients to avoid corporate, sales and payroll taxes. Such strategies stimulate reflections upon the possible trajectories in the development of accountancy firms and social consequences of their trade.

Item Type: Other
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social Sciences > Essex Business School
Depositing User: Susan Hearsum
Date Deposited: 11 Sep 2014 08:40
Last Modified: 17 Aug 2017 17:49
URI: http://repository.essex.ac.uk/id/eprint/10068

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