Research and analysis

Exploring large business tax strategy behaviour

Research into what leads large businesses to change their tax strategies and which factors/levers are most influential in prompting change.

• From: HM Revenue & Customs
• Published: 20 July 2015

Documents

Exploring Large Business Tax Strategy Behaviour

Ref: HMRC Research Report 363

PDF, 1.02 MB, 35 pages

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Details

The main aims of this research were to better understand what leads large businesses to alter their tax strategies and which factors and levers are most influential in prompting change.

Additional aims were to explore:

• how decisions get taken and by whom
• what the priorities and levers are within the business, and how this operates
• whether certain influences are more important for certain types of business

This report contains findings from 35 qualitative interviews conducted with heads of tax or others in senior positions, with a strategic decision-making role in relation to tax.

Published 20 July 2015