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Standards in tax: the influence of economics and politics on tax policy and tax professionals

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Over the years, tax policymakers have faced dilemmas when trying to balance the competing objectives of politics and economics. The obvious problem with giving incentives to particular people through the tax system is that others see how they can be exploited. This has been brought into particularly sharp focus by the action being taken during the pandemic. A number of factors are at play here: whatever the UK government must then be responded to by taxpayers, administered by HMRC and decided on by tax professionals before ultimately being pronounced on by the courts. Somewhere along the process, politics or prejudice may well intervene.

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