ABSTRACT

Tax has never been a popular subject. For the many people whose income is taxed at source, tax seems both unfortunate and inescapable. However, for companies and rich individuals this is not the case. For them, tax can appear to be optional. Very few enjoy paying their taxes but, perhaps for this very reason, there is a sense of outrage when people or companies seem to be escaping them. The following news stories illustrate something of the nature of the problem.