The “tax gap” and corporate tax avoidance

This is an issue that has been gaining an increasing amount of coverage over the last few years.

The House of Commons Treasury Committee are also looking at this issue.

The Chartered Institution of Taxation have published a report of a recent Treasury Committee hearing on this issue.  It seems that there is general agreement as to the existence of the “tax gap”.  There is as yet no agreement on how we go about measuring it or how to reduce it.

The CIOT report on this can be found here.

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