Sikka, P. and Hampton, M.P. (2005) The role of accountancy firms in tax avoidance: Some evidence and issues. Accounting Forum, 29 (3). pp. 325-343. ISSN 0155-9982.
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As entrepreneurial businesses, accountancy firms have supplemented their traditional trade of selling accounting and auditing services by diversifying into a variety of other products and services. They have developed organisational structures and strategies to sell tax avoidance schemes to corporations and wealthy individuals. The sale of such services shifts tax burdens to less mobile capital and less well-off citizens. It also erodes the tax base and brings the firms into direct conflict with the state. This paper provides some evidence of the strategies and tactics used by accountancy firms to sell schemes that enable their clients to avoid corporate, sales and payroll taxes. Such strategies stimulate reflections upon the possible trajectories in the development of accountancy firms and social consequences of their trade.
|Uncontrolled keywords:||Accountancy firms; Commercialisation; Tax avoidance; Offshore finance|
|Subjects:||H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
J Political Science > JA Political science (General)
|Divisions:||Faculties > Social Sciences > Kent Business School|
|Depositing User:||Mark Hampton|
|Date Deposited:||06 Sep 2008 15:07|
|Last Modified:||14 Jan 2010 14:12|
|Resource URI:||http://kar.kent.ac.uk/id/eprint/3598 (The current URI for this page, for reference purposes)|
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