If there is to be a Minister of Tax then there must also be a Parliamentary Committee for Tax. One of the
great weaknesses of the UK House of Commons is that it has never been able to agree who holds the
government to account with regard to tax. Neither the Treasury or the Public Accounts Committee have
a clear mandate to do so, and as such responsibility falls between them. Worse, neither is given the
resources to research tax as a result. This means that far too little investigative work on HMRC is
undertaken by parliament, and expertise and understanding on the issue of tax amongst MPs is not
developed. Scotland has to avoid these traps by having a dedicated tax committee within its parliament.
I wonder if we can think of anyone who should be appointed as the head of the dedicated research unit for the parliamentary committee?
Revenue Scotland must not replicate this and its governance structure must be robust to ensure that
this is the case. It should have a Board made up of both Revenue Scotland personnel and people
representing a wide range of stakeholder groups, and not just business interests.
Or maybe one of these jobs? He is, after all, civil society.
The groups to be
represented might include both large and small businesses, including the self-employed; employees and
trade unions; charities and civil society; local authorities and the tax profession as well as the staff of
Yes, maybe one of those jobs.
A tax gap analysis explaining how much tax was not collected annually and why;
Or maybe writing this report?
An annual tax spill over analysis explaining how the weaknesses in the tax system might be
Or this one?
Whilst it is unusual for a country the size of Scotland to be a
full member of the OECD
12 of the 37 (?) members are the size of or smaller in population than Scotland. Around one third of the membership is not “unusual”.
Examples of alternative taxes include a progressive financial transaction tax charged on all the financial flows through both personal and corporate bank accounts within Scotland. Such a tax was used in Brazil at one time and was very successful.
That’s just barking mad. And love to see what his definition of success here is…..