The Tax Avoidance Culture: Who is Responsible? Governmental Influences and Corporate Social Responsibility

Freedman, Judith (2007) The Tax Avoidance Culture: Who is Responsible? Governmental Influences and Corporate Social Responsibility. In: Holder, J. and O'Cinneide, C., (eds.) Current Legal Problems. OUP.

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Abstract

The Anglican Bishop of Liverpool has been reported as stating that ‘In this country, we have created a culture of tax avoidance’. Press coverage and the activities and statements of various lobby groups support this perception that there is a considerable loss of revenue arising from ‘aggressive’ tax avoidance by business and individuals. In contrast, the increasing attacks on this ‘tax avoidance culture’ have been accompanied by complaints from business that the UK is becoming uncompetitive, not only due to higher rates of tax than elsewhere but also because of uncertainty and the rate of change in the tax system.This clash of perceptions feeds a debate that is becoming progressively more polarized and unsatisfactory.

Item Type: Book Section
Keywords: tax evasion
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 01 Jun 2012 11:53
Last Modified: 23 Oct 2015 14:07
URI: http://eureka.sbs.ox.ac.uk/id/eprint/3509

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