This publication summarises the insights and discussions from this project so far, drawing on the last ten months’ of roundtable discussions, opinion and comment pieces, and over 50 individual interviews with tax professionals, campaigners, academics and other experts.
It includes a thematic review of the key issues which have been identified by the participants as those which have been most contentious or difficult to navigate, including morality, international competition, transparency and risk.
A recurring theme throughout the project to date has been the recognition that tax is, and must continue to be, a social contract between businesses, other taxpayers and wider society, and a joint commitment to the common good.
The report emphasises that debates on tax often demonstrate a lack of understanding about the complexity of tax systems and why businesses are behaving in the way that they do in relation to tax. It criticises the “blame culture” around tax behaviour and instead urges businesses and civil society groups to work together to form productive dialogue and practical solutions.
Whilst this is an ongoing conversation and there are no firm conclusions, we make recommendations for next steps for stakeholders to engage and participate in this conversation further.