Sikka, P (2015) No Accounting for Tax Avoidance. The Political Quarterly, 86 (3). pp. 427-433. DOI https://doi.org/10.1111/1467-923x.12175
Sikka, P (2015) No Accounting for Tax Avoidance. The Political Quarterly, 86 (3). pp. 427-433. DOI https://doi.org/10.1111/1467-923x.12175
Sikka, P (2015) No Accounting for Tax Avoidance. The Political Quarterly, 86 (3). pp. 427-433. DOI https://doi.org/10.1111/1467-923x.12175
Abstract
In the 2010?15 Parliaments, the UK House of Commons Committee of Public Accounts held hearings and investigated some of the operations of the tax avoidance industry. Its reports have been highly critical of the role of big accountancy firms in designing, marketing and implementing tax avoidance schemes which have enabled their clients to avoid taxes. The Committee's recommendations set a reform agenda but drew a lukewarm response from the government. An examination of the Committee's reports provides an indication of the trajectories of future debates and policies.
Item Type: | Article |
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Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
Divisions: | Faculty of Social Sciences Faculty of Social Sciences > Essex Business School |
SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
Depositing User: | Unnamed user with email elements@essex.ac.uk |
Date Deposited: | 26 May 2016 15:22 |
Last Modified: | 24 Oct 2024 15:50 |
URI: | http://repository.essex.ac.uk/id/eprint/16796 |