A critical and comparative analysis of the prevention of tax evasion through the application of law and enforcement policies in the United Kingdom and United States of America

Bourton, Sam

Abstract

Following the global financial crisis, and a number of tax evasion scandals, there has been an increased public demand for countries to tackle tax evasion. In response, the past two decades have seen the diffusion of international cooperation in tax matters of a nature and on a scale that was previously unthinkable, facilitating the near eradication of offshore tax evasion. Additionally, throughout this time, both the UK and US have paid greater attention to this financial crime, amending relevant laws and enforcement policies, as well as empowering and supporting tax authorities to enhance investigations. In the UK, there has not only been a stronger public appetite to combat tax evasion, but also, a desire to combat tax evasion using the procedures and penalties of the criminal justice system. In light of these contemporary national and international developments, this thesis provides a unique contribution to knowledge by comparing and evaluating the laws and enforcement policies pertaining to tax evasion in the UK and US. This thesis argues that the laws and enforcement policy pertaining to tax evasion in the UK are neither internally, nor externally, effective in combatting tax evasion and a comprehensive reform of the UK’s approach is long overdue. Significant insights can be gained from the US in improving both the internal and external effectiveness of the UK legal framework.

• Thesis Type: Thesis
• Deposit Date: Apr 29, 2021
• Publicly Available Date: Jul 15, 2021
• Public URL: https://uwe-repository.worktribe.com/output/7316976
• Award Date: Jul 15, 2021