| Popis: |
Many companies engage in behaviour that is intended to reduce, mitigate or avoid the amount of taxation that would otherwise be due. This behaviour may result in changes to the tax code of a country and in comments being made and actions undertaken by governments, academics and other interested parties. This thesis argues that there exists a lack of clarity, coherence and consistency when considering and seeking to understand the relationship between tax codes, companies and society. This thesis argues that it is necessary to critically examine the nature of the tax related behaviour and also to identify and describe the rights, duties and obligations that are associated with the type of organisation which can be identified as a UK incorporated limited company. It is further argued that such a critical examination will require consideration of the nature of a company and the role played by directors of a company. The thesis provides an explanatory framework for tax related behaviour and uses that framework to identify and describe various types of tax related behaviour. The thesis also provides a critical discussion of the nature of the corporation and argues for the existence of a core set of rights, duties and obligations which help to illuminate the relationship between a UK incorporated limited company, the tax code and society. |
