文章基本信息

标题：Companies and taxes in the UK: actors, actions, consequences and responses
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作者：John Hasseldine ; Kevin Holland ; Pernill van der Rijt 等
期刊名称：EJournal of Tax Research
印刷版ISSN：1448-2398
出版年度：2012
卷号：10
期号：3
页码：532-551
出版社：Atax, UNSW, Faculy of Law
摘要：A growing literature analyses corporate tax planning and avoidance with an emphasis on its economic consequences (Hanlon and Heitzman, 2010). Meanwhile, citing tax gap statistics and subsequently a cause for the Occupy movement, campaigners for social justice in the U.K. and U.S. have used the media to target tax-avoiding firms with protesters taking direct action (e.g. against Vodafone and Bank of America). Policy-makers and tax agencies must calibrate their policy and administrative response to tax avoidance carefully. This paper contributes to our understanding of tax avoidance and related behaviour by drawing on prior literature and international administrative experience in the corporate tax arena. Based on a knowledge management framework, we identify the key actors, their roles and incentives, and outline international practice in terms of co-operative compliance and tax enforcement. We then outline an array of policy responses to tax avoidance including disclosure regimes, anti-avoidance rules and the regulation of intermediaries such as banks and accounting firms.
关键词：accounting firms; co-operative compliance; corporate tax; effective tax rates; knowledge management; tax avoidance; tax;planning