Premium
No Accounting for Tax Avoidance
Author(s) -
Sikka Prem
Publication year - 2015
Publication title -
the political quarterly
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.373
H-Index - 37
eISSN - 1467-923X
pISSN - 0032-3179
DOI - 10.1111/1467-923x.12175
Subject(s) - house of commons , accounting , tax avoidance , government (linguistics) , commons , business , set (abstract data type) , tax reform , public administration , economics , public economics , political science , law , politics , parliament , computer science , linguistics , philosophy , programming language
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.