This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisat

In response to a number of large corporate failures, risk management has recently become a major consideration for most organizations. At the same time, taxatio

A Tax Control Framework (TCF) is the part of the system of internal control that assures the accuracy and completeness of the tax returns and disclosures made b

This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role

People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative