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法律關於稅款的規定對每個人都一樣。規模較小的公司和普通納稅人都可以像跨國企業一樣透過複雜的法律方法來避稅,只是,他們給會計師付的費用可能會比他們省下的稅款還要多。

一般人要少付點稅,只能透過避免付增值稅(Value-added Tax)、做一些以現金支薪的工作而不向稅務部門申報、或是入境時不向海關申報應繳稅的行李,例如香煙。這些屬逃稅,均屬違法。

英國當局認為政府少收的稅款大多是因為這種逃稅方式,而不是富有的人或公司透過銀行避稅。

但要確定這個問題有多嚴重並不容易──如果問題不難 ,有關部門早就把問題解決了。

瑞信和瑞士銀行集團(UBS)的商標。(資料圖片)