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.
