The Lone Ranger And Tonto Fistfight In Heaven, By Sherman...

Born and raised on an Indian reservation in Washington state, Sherman Alexie is a writer best known for his fictional stories; The Lone Ranger and Tonto Fistfight in Heaven. Although from a poor family, Alexie always had access to books and learned to read from a young age. Alexie expresses his struggle with education while growing up and becoming a writer in a community where most kids have trouble even reading. Alexie shows his audience, the educators of marginalized and deprived students, that if students are given the chance; most students will breakdown the barriers that stand in their way of success. Alexie shows his audience through his specific word choice, personal determination, and by his return to his reservation). In the†¦show more content†¦In paragraph five and six, Alexie explores his school experience on the Indian reservation. He explains how he read Grapes of Wrath in kindergarten when others were struggling with simple kids books. Alexie also explained how kids would want â€Å"[him] to stay quiet when the non-Indian teacher asked for answers†. He even says that â€Å"a smart Indian is a dangerous person, widely feared†. Alexie uses these two paragraphs to show how school was on the Indian reservation and that he broke down the doors in his way. In the seventh paragraph Alexie goes into detail about his experience reading. Alexie â€Å"Read books la te into the night†¦ read books in the car†¦ [and] in shopping malls†. Alexie uses the verb â€Å"read† a total of fourteen times in this paragraph alone. Alexie intentionally uses this word repeatedly to emphasize the struggle and desperation that he had. Alexie ends the paragraph with, â€Å"I was trying to save my life†. He used the word â€Å"read† repeatedly to emphasize the fact that he was trying to save his life. He didnt want to be like the other Indian kids on the reservation; Alexie wanted to break down the door in his way and make a life for himself. A life beyond the hardships of the reservation, a life better than his parents, a life that can inspire other unfortunate children. In the final paragraph, Alexie revisits his former school. Now a successful writer, he comes back and assists the kids that are in the same place he was inShow MoreRelatedThe Lone Ranger and Tonto Fistfight in Heaven, by Sherman Alexie1475 Words   |  6 Pag esIn the short stories â€Å"A Drug Called Tradition,† â€Å"The Approximate Size of My Favorite Tumor,† and â€Å"The Only Traffic Signal on the Reservation Doesn’t Flash Red Anymore† collected in The Lone Ranger and Tonto Fistfight in Heaven, author Sherman Alexie uses humor to reflect the life on the Spokane Reservation. In â€Å"A Drug Called Tradition,† the story starts with a joke by having Thomas sit down inside a refrigerator in response to Junior’s comment as to why the refrigerator is empty. The Indians areRead MoreAnalysis Of The Lone Ranger And Tonto Fistfight In Heaven By Sherman Alexie1763 Words   |  8 Pagesevolves. Sherman Alexie’s short story â€Å"The Lone Ranger and Tonto Fistfight in Heaven† tells the story of a Native American living in current day America. It explains the struggles he faces living in a period that his group of people haven’t moved on too. Many Native Americans still live in their reservation and stay separate from the â€Å"real world†. Natives only know their way of life so when they try to change that, they don’t know what to expect. In Sherman Alexie’s short story â€Å"The Lone Ranger and TontoRead More Women in The Lone Ranger and Tonto Fistfight in Heaven by Sherman Alexie1404 Words   |  6 PagesWomen in The Lone Ranger and Tonto Fistfight in Heaven by Sherman Alexie A warrior is recognized as sonmeone who battles for his/her beliefs. Even after receiving mortal wounds many times, such a person never leaves the battlefield. However, the inspiring and metaphorical idea of a warrior can certainly extend beyond the actual battlefield, and into the universal battle of living life. A woman must face this world like a warrior. She must endure the pain of a past that oppressed her, the adversityRead MoreAnalysis Of Sherman Alexie s Lone Ranger And Tonto Fistfight Heaven 1598 Words   |  7 Pagesstory of morality in fiction, historical fiction, or anything related to such topics. Consequently, most books read in popular culture have a lesson; novels are a form of education. An example of this has been shown through Sherman Alexie’s Lone Ranger and Tonto Fistfight in Heaven. In this novel, he attempts to shed light on the struggles Native American people, specifically on the Spokane Reservation, withstand through multiple stories and perspectiv es. Some novels, if their perspective of truth hasRead MoreAnalysis Of Sherman Alexie s Lone Ranger And Tonto Fistfight Heaven 1534 Words   |  7 Pagesthe story of morality in fiction, historical fiction, or anything related to such topics. However, most books read in popular culture have a lesson; novels are a form of education. An example of this can be shown through Sherman Alexie’s Lone Ranger and Tonto Fistfight in Heaven. In this novel, he attempts to shed light of the struggles Native American people, specifically on the Spokane Reservation, withstand through multiple stories and perspectives. Some novels, if their perspective of truth isRead MoreRhetorical Analysis Of Sherman Alexie s The Lone Ranger And Tonto Fistfight Heaven 1448 Words   |  6 PagesHumor: Sherman Alexie’s Comic Connections and Disconnections in The Lone Ranger and Tonto Fistfight in Heaven,† the author Joseph L. Coulombe, writes about the humor used in Sherman Alexie’s short stories. Coulombe argues that in Sherman Alexie’s stories that humor is essential for character development and the creation of bonds between these characters. He often makes statements discussing how humor allows Alexie’s characters to show strength and connect to their Indian heritage. â€Å"The Lone RangerRead MoreAnalysis Of Sherman Alexie s The Lone Ranger And Tonto Fistfight Heaven 1435 Words   |  6 Pageslegendary warriors of the past. As times change and the days of Indian and cowboy battles are behind us; how is it possible for a warrior to still be relevant in the modern day? Sherman Alexie expresses this idea of a modern-day warrior in his book The Lone Ranger and Tonto Fistfight in Heaven. Many times, throughout the book Alexie brings up the idea of warriors and uses their actions to portray them to seem noble. Multiple characters in the book want to change their current outlook on life and breakRead More Comparing Black Elk Speaks and The Lone Ranger and Tonto Fist Fight in Heaven1679 Words   |  7 PagesComparing Black Elk Speaks and The Lone Ranger and Tonto FistFight in Heaven      Ã‚  Ã‚  Ã‚   Traditionally, Native American Literature has been an oral genre. Although Native American Literature was the first American literature created, it has been the last to be recognized -and, to some extent, is still waiting for full recognition (www.usc.edu). With the Indian being forced to assimilate, their literature was forced to take on a written form. Although the traditional way of storytelling has changedRead MoreThe Lone Ranger And Tonto In Heaven By Sherman Alexie978 Words   |  4 PagesA collection of twenty-two stories narrated by different characters, The Lone Ranger and Tonto Fistfight in Heaven by Sherman Alexie illustrates the lives of modern Native Americans on the Spokane Indian Reservation and their hardships, which include despair, alcoholism, and poverty. Tribal members hold high hopes for the young who have extraordinary talent while doubting that they will achieve success and watching them succumb to alcoholism. These stories, while sad and gloo my, are told with humorRead More Sherman Alexies Subtle Sarcasm Essay886 Words   |  4 PagesSherman Alexies Subtle Sarcasm Sherman Alexie illustrates a subtle sarcasm that is very consistent among his stories. He conveys many of the current social issues that seem to be constant among those of Indian heritage. His main characters all have very similar characteristics: very laid back and socially conscious. An important characteristic that his characters share is a sense of wit and cynicism which helps convey Alexies ideals in many regards. The first rhetorical device Alexie

Forensic Accounting The Field Of Accounting - 1585 Words

The field of accounting goes deeper than the general business field and requires specialized actions. Accounting is the systematic and comprehensive recording of financial transactions pertaining to a business. This system can contain various steps, procedures, and processes that led you to your final results. Some of these various types of accounting include tax, managerial, financial, governmental, private, and forensic accounting. So as you can see, even in this extremely specialized field you can participate and work in various accounting sectors. Today, we will focus on the topic of forensic accounting which is not only a newer field of accounting but has very intriguing concepts and reasons to why it was created. So while exploring the many facets of forensic accounting we will study multiple topics such as: what is forensic accounting and how it was created, and what individuals or groups use this type of accounting. We will even discover the history of forensic accounting, sk ills need to work in this field, and the industries served through this process. Finally, a better understanding of this topic will come from examining U.S. cases and investigations, and also how the federal government can choose to intervene in forensic accounting. To fully understand this topic it is important to define what forensic accounting is to learn how the field was established. â€Å"Forensic-accounting can involve the application of special skills in accounting, auditing, finance,Show MoreRelatedForensic Accounting : A Relatively New Field1554 Words   |  7 PagesIntroduction While accounting has always been widely practiced, forensic accounting is a relatively new field. Forensic accounting is the use of accounting to extract information from financial documents to prove fraud or embezzlement in the court of law. It involves identifying, recording, and extracting financial data while using a variety of direct and indirect analysis methods. In recent years, the profession has gained attention for its role in stopping both terrorists and corporations fromRead MoreForensic Accounting1628 Words   |  7 PagesFORENSIC ACCOUNTING MORE THAN JUST NUMBERS The field of accounting is no longer just for those who enjoy crunching numbers. Preparing financial statements, internal auditing, and tax accounting are only the tip of the iceberg. In today s society of the money hungry, the sue happy, and the financially unfit, a new breed of accountant; the Forensic Accountant has emerged. Although Investigative Accounting has been around for years, it has only recently begun to transform into the scienceRead MoreForensic Accounting Research Proposal647 Words   |  3 PagesRESEARCH PROPOSAL 1. Scope of Research Forensic Accounting and Financial Criminology 2. Proposed Research The Needs of Good Forensic Accounting Skills in Public Sector Working Environment 3. Research Background Forensic accounting may not be a new field in accounting. However it becomes so important recently and has been an interest to various stakeholders, from the government, investors, and practitioners to regulatory bodies. In public sector, the incrementRead MoreEssay on A Career in Forensic Accounting947 Words   |  4 PagesForensic Accounting There are many different avenues that one could take in the field of accounting. It is a lucrative career with many areas of interest to be followed. I have chosen Forensic Accounting to further review and research. This paper will define forensic accounting, describe what it takes to be a forensic accountant, give some statistics about forensic accounting, and give my feedback on this potential career path. Forensic accounting is the use of investigative and analytical skillsRead MoreForensic Accounting and Your Organization1185 Words   |  5 PagesForensic Accounting and Your Organization 1 Running Head: FORENSIC ACCOUNTING: WHAT IT CAN DO FOR YOUR ORGANIZATION Forensic Accounting: What It Can Do For Your Organization Kira Bailey Dr. Harper BUS 520 Strayer University Charleston, SC Forensic Accounting and Your Organization 2 ABSTRACT Forensic accounting is the application of financial skills and an investigative mentality to unresolved issues, conducted within the context of the rules of evidenceRead MoreThe Career Field Of A Forensic Accountant Essay900 Words   |  4 Pagesabout the career field I plan to go into after college. The following information informs you about what must be done in order to become a Forensic Accountant and how life is as a Forensic Accountant in today’s society. Introduction I was asked to research a job in the career field I plan to work in after graduating, then write an informal report on the information I gathered. The job I chose for my report is a Forensic Accountant. A Forensic Accountant is when one uses accounting skills to investigateRead MoreThe Role and Responsibilities of a Forensic Accountant1605 Words   |  6 PagesIntroduction Accounting skills are useful for companies and individuals who are trying to maximize their profits and maintain a competitive advantage, but forensic accounting can help bring justice and peace of mind for many others by illuminating financial processes that can help explain criminal actions and behaviors. The purpose of this essay is to describe the five most important skills a forensic accountant may possess in order to become successful. This essay will describe each one of theseRead MoreThe Role of Accounting in Business Society631 Words   |  3 PagesRole of Accounting in Business and Society According to Merriam-Webster the full definition of accounting is the system of recording and summarizing business and financial transactions and analyzing, verifying, and reporting the results. An accountant is one who is skilled in the practice of accounting or who is in charge of public or private accounts. (http://www.merriam-webster.com, n.d.) Someone who has obtained a bachelor’s degree in accounting can pursue many different accounting career fieldsRead More Foensic Accounting Essays874 Words   |  4 PagesFoensic Accounting Corporations are often the victims of the most common white-collar crimes that occur in corporate America. According to the Association of Certified Fraud Examiners (cfenet.com), â€Å"abuse and fraud by employees cost U.S. organizations more than $400 billion annually†¦[which equals] $9 per employee per day.† These statistics show the corporate need for forensic accountants, there also is an immense demand for these specialized accountants in the private sector. For exampleRead MoreFinancial Crimes1610 Words   |  7 PagesRobertson, Wells, 2006). An understanding of effective fraud and forensic accounting techniques can assist forensic accountants in identifying illegal activity and discovering and preserving evidence. Forensic accounting is a science that deals with the application of accounting facts gathered through auditing methods and procedures to legal problems usually dealing with financial and valuation issues (Grippo, 2003). Forensic accounting investigates an allegation where the results are presented in

Reflective Placement Log Report †International Coffee Organisation (ICO) Free Essays

Introduction This report reflects on my experiences during my two-month placement at the ICO. It will consider my expectations of the company and my role within it; and whether these expectations were met. Firstly, it will address the company itself by identifying such aspects as its mission, its influences, its key actors and whether or not my role co-incited effectively with such aspects. We will write a custom essay sample on Reflective Placement Log Report – International Coffee Organisation (ICO) or any similar topic only for you Order Now To help organise the report, a series of questions will break up the content to properly address each subject. The ICO This section of the report will consider the organisation itself. ` 1. What is the role of the organisation? On the company website, under the ICO’s â€Å"mission statement†, the organisation has described itself as the â€Å"main intergovernmental organisation for coffee†; claiming that they bring together exporting and importing governments to tackle the challenges of the international coffee sector. Governments who are members of the ICO represent 97% of world coffee production and over 80% of world consumption. Since the organisation is governmental, its mission is therefore highly monitored by international representatives. Its influences are as a result, very broad. Established in 1963 when the first International Coffee Agreement (ICA) was put forward, the organisation has since expanded under many successive agreements, and still advocates the same ethos: to promote coffee’s sustainable expansion and to convert it into a marketable industry that takes every party’s interest at heart. The first ICA applied a quota system to coffee consumption, which meant that supplies that were in excess of consumer requirements were withheld from the market to increase worldwide consumption. This mission had a knock-on effect, and it has consequentially been agreed that the organisation will help to reduce poverty in developing countries that depend mostly on coffee as their primary export market. The ICO seeks to help these countries to receive the profit that they deserve from their exports and to give their population a better standard of living. To carry out this mission, the ICO: Enables governments and the private sector to exchange views on coffee matters, market conditions and orchestrate new policies based on these collective views Develops projects that will benefit the world’s coffee economy Provides economic, technical and scientific information on the world coffee sector to make people more aware of its importance Promotes a Coffee Quality Improvement Programme (CQIP) Promotes market transparency by regularly publishing statistics of the international coffee sector Since coffee is produced in over 60 countries and provides jobs and living standards to over 125 million people, the ICO is of great relative importance and provides training and information programmes to many countries with the interest of education and the sharing of technology at the forefront of the agenda. How is the ICO structured? At the head of the ICO is the International Coffee Council (ICC). It is composed of representatives from each member government in the organisation. The council meets every March and September to discuss their plans, approve or decline strategic documents and consider advice given from advisory bodies and committees. This authority is therefore a very democratic one, and does not obey the laws dictated by a hierarchy. It is instead oligarchic, and appears to observe the interests of every participant involved; even outside sources (advisory bodies, etc.). To highlight this, every decision made by the council is determined by consensus – further evidence that the company is idealistic, and post-positivist[1]. The ICO recognises that governments who take on the researcher role can themselves be influenced by their own specific backgrounds. It therefore seeks to override this by including as many representatives and opinions as possible. Whilst the ICC is at the top of the organisation, there are other departments that are made up of other ICO staff: Consultative Form on Coffee Sector Finance This forum is used to collect topics and opinions related to finance and risk management in the coffee sector; using small to medium-scale producers’ interests as a basis for discussion. Private Sector Consultative Board (PSCB) This board is comprised of 16 leading industry representatives from exporting and importing members. It discusses such matters as increasing the value and volume of international consumption of coffee; communication, sustainable development and supply chain issues. As well as these, there are four committees dedicated to various aspects of the organisation that make recommendations to the council. For instance, the Projects Committee recommends the submission and appraisal of projects, whilst the Promotion and Market Development Committee recommend issues on the promotion of consumption and market matters. There is also the Finance and Administration Committee and the Statistics Committee, which deal with matters detailed respectively. As of November 2011, Mr. Roberio Oliveira Silva has acted as the Executive Director of the ICO, and is responsible for the administration and operation of the ICA. It seems that employees have a set of tasks that are personally required to carry out (usually in groups). In light of this, and because the company is governmentalized, it appears that a career path is not visible, as each board is made up of members from a variety of governments. The company has influences all over the world, and as such requires a dedicated team of researchers on each committee it upholds. Past this, however, it seems that one would require a job in government if they wish to be on the ICC. My Personal Experiences This section of the report will consider my own experiences of the placement. What were my expectations of the work placement? Initially, I expected that I might take on a practical role that dealt with secretarial tasks such as answering phones, replying to Emails and also relaying them to the relevant staff. Moreover, my main expectations surrounded tasks that include translation and interpretation, as they are key skills of mine. I presumed these skills would be called upon by the company and that they would be utilised, being as their mission statement includes the line: â€Å"[tackling] the challenges facing the world coffee sector through international co-operation†[2]. This denotes a vital need for efficient communication. What tasks did you perform on a day-to-day basis? During my two months of placement, the variety of tasks that I undertook did not fluctuate much. The one particular role that I had was administrative, and research-based. It required me to use the ICO’s personal online library (OPAC – Online Public Access Catalogue) and garner exhaustive amounts of information surrounding the issue of sustainable development, and strategies to minimise poverty in developing countries. Focussing on countries that are heavily dependent on coffee as their primary export, the task did directly relate to the company’s overall ethos – by making a â€Å"practical contribution to the development of a sustainable world coffee sector and to reducing poverty in developing countries†[3]. Although I arguably was not making a â€Å"practical† contribution at the time of my placement, I completed the necessary steps to learn about the issue thoroughly and if I was to take on a full-time placement at the ICO, I would be ful ly prepared to pursue more hands-on tasks. As well as this, I attended administrative meetings and conferences during my placement where the primary discussion entailed sustainable development and fair coffee economy. This greatly added to my placement experience as I was able to have direct interaction with important actors in the company and observe them convey the ICO’s mission to a very truthful degree. What were your aims and objectives prior to the placementHow did they change? Prior to the placement, my primary aim was to broaden my research and writing skills, and to relate them to a realistic and professional environment. It became clear to me that collecting information is vital in the efficient running of a business; as without it, problems can’t be determined and strategies can’t be rightly organised. Employers and employees alike need research to be done so that they can exact the company’s mission to a successful degree. So my objective changed slightly to a more specific one – to collect research effectively and arrange it in a coherent manner so that others will learn from it as I did. My 10,000-word report is therefore not only written to demonstrate my own skills, but to convey lessons and information for the benefit of the reader. What do you think you did well during the placement; and also not so well? I believe I excelled at receiving instructions and understanding them rapidly. For instance, any corrections that were needed on my report were carried out with accuracy, as well as haste. I was also able to ask pertinent questions without fear of being undermined by my superiors – something that I believe is imperative when first starting a new job. Although this was the case, I admit that I was slightly nervous during the placement as it was my first time, and may have struggled with providing the highest quality research that I am capable of. The report was of significant length (10,000 words), and something that I have not tackled before, and as a result, professionalism was difficult to consistently portray. It was still a fantastic opportunity for me, and I have since learnt a lot from primary experience and will be far better prepared for next time. If the same task was asked of me again presently, I would take a calmer, more collected approach to its completion as I now harbour the experience necessary to do so. What have you learned? Perhaps the main thing I have learned is how to conduct myself within a professional environment. This involved adopting a â€Å"can do† attitude, with good manners and issue-relevant language that was necessary in the efficient running of the business. I also learnt the importance of meeting deadlines, being punctual and responsive to tasks and questions asked by my peers, as well as the difference between reports and essays. Reports are the presentation and analysis of findings from practical research, whereas essays detail a question, and seek to answer that question through deliberation on that subject – arguments, if you will. My report on sustainable development therefore presented the facts on developing countries; what their main income is, and how the ICO is seeking the benefit them around the globe. To compliment this, I have also seen first-hand the benefit of planning when attempting to meet strict deadlines, and self-organisation as a result of this. I feel that my writing style has vastly improved over the course of the placement, and that I have learnt how to adapt my academic style into a more informative reporting style that is necessary in this area of the working world. Do you think you have achieved your aims and objectives? Certainly, I have achieved my aims and objectives from this placement. My primary aim was to expand my writing skill and knowledge of working for a globally-influenced company, which I have definitely achieved over two months. In conclusion, I can say that I do feel liberated by the opportunity to try out new skills in an unfamiliar environment. Whilst my primary set of skills (translation and interpretation) were under-utilised by the organisation, I feel that they have justified this with their giving of a writing opportunity; and the chance to attend meetings on the subject of sustainable development. As a result, I would consider a career with the ICO and feel like it would be a rewarding one. Bibliography www.ico.org. Last Accessed: 20/11/2013. 2013. Mission. Accessed: http://www.ico.org/mission07_e.asp?section=About_Us. Last Accessed: 20/11/2013. Phillips C. Burbules N.C., (2000). Postpositivism and Educational Research. UK. Rowman Littlefield Publishers. ISBN-10: 0847691225 How to cite Reflective Placement Log Report – International Coffee Organisation (ICO), Essay examples

Tax Havens and the Disclosure Aggregation - Myassignmenthelp.Com

Question: Discuss about the Tax Havens and the Disclosure Aggregation. Answer: Panama papers covered an unprecedented leak of over 11.5 million files from Mossack Fonseca, which is the fourth biggest offshore law firm across the globe (Harding, 2016a). These documents highlighted the different manners in which the well-off were exploiting the secretive tax regimes offshore. Among the 143 politicians revealed in these papers, 12 were national leaders, or had their close associates and families who were using these offshore tax havens. There was a $2 billion trail which led all the way to Vladimir Putin. The others included the Prime Minister of Pakistan Nawaz Sharif, the President of Ukraine Petro Poroshenko, the Prime Minister of Iceland Sigmundur Dav Gunnlaugsson, and a number of other prominent personalities (Harding, 2016b). Panama leak highlighted the manner in which there were hidden beneficial owners who used secretive companies. Due to the Panama leak, the issue of tax minimisations schemes were again questioned on whether these were ethical or whether s uch schemes were inherently unethical. This question resulted in another great question where the role of government in such schemes was questioned. This was in terms of government being required to take an action on such schemes, or to deem it as legitimate conduct (Akamah, Hope and Thomas, 2017). This discussion is focused on highlighting that such tax minimisation schemes are not ethical and that the government needs to take action on such schemes. A part of good governance practices is the companies working to minimize the tax liability which they have, by undertaken tax planning. In doing so, the companies use the tools and methods which have been allowed by the government. Even though tax planning is legal due to the tax compliant behaviour, in reality, it presents a grey area between tax planning and tax avoidance. Even though tax avoidance is categorized as legitimate, one cannot deny that it is an aggressive way of bringing down the tax liability by using certain arrangements or financial instruments which were not originally meant to be used in such manner. Based on the theme of this discussion, the use of overseas tax heavens is one of such modes. In order to avoid tax, the rules under the tax system are bent, which even though is not illegal, but does prove to be unethical, due to them following only the letter of law, in place of its spirit. So, even when the law is followed, the undertaken lowering of taxation is une thical (Back, 2013). The reason for saying that this undertaking is as unethical stems from a range of factors. The first reason in this context is that tax is a social responsibility. The government imposes and collects tax, which is then used to provide the daily base things to the public, in terms of the public infrastructure, public services, and for other different reasons. Due to the tough economic times, there are already cuts in the government spending, and where the multinational companies decide to avoid paying their share of taxes, the condition is set to worsen up. The systematic tax avoidance by the companies and rich individuals would definitely strike an ugly note in the already harsh times (Cable, 2009). Tax avoidance has been voted as the second most significant ethical issue as per the 2012 IBE survey (Ipsos, 2012). So, where tax is avoided, it is basically the social obligation being avoided. What starts with tax planning, transitions into tax avoidance, leading to the company becoming selfish and greedy and this ultimately destroys the trust of the public and damages its reputation. The leading example of this includes Amazon, Google and Starbucks who were not only vilified but also were boycotted due to their tax policies (Barford and Holt, 2013). It is the duty of the multination companies and the rich individuals to pay their fair share of tax in the nation where they operate, as it allows for the funding of public services like infrastructure, healthcare and education. And this also benefits the multinationals and rich people paying off the tax, be it in a direct manner or in an indirect manner. As a result of tax avoidance, the very integrity of the taxation system is undermined. One of the famous tactics used to avoid tax is to show that the company earned no profit. Where the company earns no profit, it would not be required to pay the corporation tax. So, even with high sales, the companies are able to show that they made no profits. HMRC recently made attempts to put the gap in corporation tax collected and the amount which should have been collected where the spirit of law in figures. This differencing figure stood at 4.1 billon (IBE, 2013). The other campaigners of this issue have estimated this value to be over 12 b illon (Murphy, 2012). 98 of the FTSE 100 companies, as per the ActionAid report of 2011 used tax havens as a mode of reducing their company tax bills (Action Aid, 2011). The companies play tax games where they shift their profits in between different jurisdictions in order to exploit the mismatches and gaps in the rules of taxation. The companies trade in an artificial manner with the shell companies which become a part of the same company group, and basically conduct business with them, in order to get the profits to disappear. As a result of this, the companies pay no or very little corporate tax. There were famous personalities like Bono, Lewis Hamilton and the Queen who had been criticized for avoiding the liabilities of tax by use of such schemes (Goff, 2017; Garside, 2017; Osborne, 2017). Even though there is a variation in their levels of culpability, they continue to be ignorant and aware of the manner in which such arrangements functions for their betterment (Lord, 2018). Where the focus is put on the ill-effects of tax avoidance upon the society, instead of defining it in a legal manner, it becomes clear that it results in growing inequality, which not only undermines the legitimacy of the state, but also increases the tax burden on the resident taxpayers (Alstadster, Johannesen and Zucman, 2017). Apart from this, the accommodation of the government, towards those structures which allow such instances of tax avoidance to take place, allows for the misuse of these in order to conceal criminal monies. An example of this is UK where there are a number of investments from such multinational companies which are based in the offshore tax havens in the property market, where there is suspicious wealth being made use of for purchasing the high end properties in UK (Allin, 2017). Tax avoidance basically shifts the funds from the public purse, which become more crucial in times of economic uncertainties and undermines the perceived social fairness. Due to thes e reasons, there is a need for the governments to bring out some measures which could restrict such activities. One of the manners of doing this is by adopting the unitary tax regime, in which the multinational businesses are deemed as single entity when it comes to the tax terms (Picciotto, 2017). Though, till the time the legal requirements for the avoidance schemes are formally approved by the state, before these are being used, instead of these being ended once they are discovered, there continues to be scope for the tax entrepreneurs to escape their tax liability (Lord, 2018). In order to further highlight how the tax minimisation by the multinational companies in unethical, there is a need to apply the leading ethical theories. The utilitarian ethics in business is the key theory which is of assistance. As per this theory, which was given by John Stuart Mill, such actions are deemed as right which help in promoting happiness for the majority. And where an action produces the reverse of happiness, it would be deemed as wrong. Tax avoidance is clearly classified in the wrong area of this theory. This is because the taxes are imposed with the intention of helping in the redistribution of earnings in a nation by taking a profit portion and then making use of it for forming the requisite programs which follow the common good theme. Where such happens that a company or an individual takes away this very liability for redistributing as a result of their tax practices, it shows that they act in an unethical manner, when the same is analysed through the lens of a utilitarian (Hall, 2015). The next ethical theory useful for present instance is virtue ethics. Virtue ethics determine that an action is to be taken as ethical, where it upholds certain virtues like honesty, integrity, justness and fairness (Winter, 2011). When the tax avoidance schemes are looked at, they reveal that there is no honesty or integrity in such acts. The purpose of indulging in such acts is merely to deceive the general public and the tax departments by showing that no profit is earned, which could be taxed; but the reality is that the profit is being diverted to shell companies, and retained for person use. This also shows the greed of the companies and individuals indulged in tax avoidance. The companies avoid paying their fair share of tax, which ultimately hurts the general public as the government is left with limited funds to work towards the betterment of such public members. It is not fair for the general public that the top cater make use of the tax avoidance schemes in fancy ways, whi ch ultimately takes away from them the things and facilities they require. Coming to the Kantian view, the need is to look at the actions undertaken by the multinational companies in order to avoid or limit their liability of tax. The Kantian view requires the undertaken actions to be ethical, instead of the result of such actions (Bowie, 2017). The multinational companies indulge in the schemes, which had been created for some other purpose by the government, just so that they do not have to pay high taxes. The actions too are thus immoral in cases of tax avoidance. So, the three leading ethical theories demonstrate that neither the undertaken actions, nor their results in the tax avoidance process is ethical, along with the absence of virtues like honesty and integrity, which is expected from such multinational companies. The large figures of the estimated loss owing to the instances of tax avoidance further strengthen the view that tax avoidance is not ethical. Panama papers were just one of the various leaks which have highlighted that tax avoidance is a real menace. The Panama leaks had 2.6 terabytes of information which was drawn from the internal database of Mossack Fonseca (Harding, 2016b). It is time that more attention is paid to the matters revolving around tax avoidance and for drawing up ways through which such unethical tasks is given the tag of being illegal as well. Only then can this menace be cured. Instead of raising arguments in favour of, or against tax avoidance is not needed as already a lot of time has been wasted in this context. It is high time that governments acts on this topic, and hides the responsible individuals, thereby bringing transparency to the tax planning process. To conclude, the Panama papers highlighted the problems of tax avoidance again, and this is not the only leak which contributed to this disclosure. There have been a number of instances which prove that these tax avoidance practices ultimately hurt the general public. This is the reason why it becomes crucial to examine the tax practices again, analyse all the issues related to the tax planning, from both legal and ethical standpoints. This is the need of time if the interests of the general public are to be secured, and for stopping such instances from happening again. There is a need to put stop of the multinational companies and the rich individuals making misuse of the schemes provided for other causes; and for bringing in the measures through which not only the letter of law, but the spirit of law is adhered to as well. Thus, from the discussion undertaken earlier, it can be concluded that tax minimisation by the multinational companies is unethical, due to these being against t he social responsibility, and being unethical based on the ethical theories. References Action Aid. (2011) Addicted to tax havens: The secret life of the FTSE 100. [Online] Available from: https://www.actionaid.org.uk/sites/default/files/doc_lib/addicted_to_tax_havens.pdf [Accessed 26/02/18] Akamah, H., Hope, O., and Thomas, W.B. (2017) Tax Havens and Disclosure Aggregation. Rotman School of Management, Working Paper No. 2419573. 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