Company taxation is an area where, thanks to its engagement with employers and businesses, ACCA can make a distinctive and constructive contribution to the creation of global principles for better taxation that supports enterprise.
Although there are equally areas of concern around personal tax, the focus there is more on evasion than avoidance and the clear criminal nature of such conduct offers less scope for discussion and debate. It goes on to identify features of a ‘good’ tax system and frames principles that should underpin the approach of policymakers, taxpayers and their advisers on corporate tax matters.
