Maureen O'Sullivan (Dublin Central, Independent) | Oireachtas source

The Bill is interesting and contains some very practical suggestions, including the itemised statement of those paying tax along with VAT and excise, and where those taxes are to be spent. In the area of procurement it would be interesting to publish the Government purchase orders of more than €5,000 in value. The Title of the Bill includes the term tax transparency, which is almost contradictory. Once the word "tax" comes into the arena it is almost like a red rag to a bull. There seems to be a frenzy to see the steps one can take to avoid paying taxes by looking for loopholes and offshore accounts. We have many examples of the great ingenuity and innovation that goes into tax avoidance and tax evasion. Anything that adds to transparency in financial affairs is to be welcomed.

As we are coming into a budget that will be difficult, it is vital to know where taxes are going. When we talk about fairness, it is only fair that taxpayers see where their taxes are being used and this just might make the pain of paying taxes slightly more bearable. We know how problematic the household charge has been. One of the arguments has been its use by local authorities. People have a sense that if they knew this was actually going into essential local services, including roads, cleaning, public lighting, public parks and libraries, it might have an element of fairness to it. However, the belief is that it is being used to bail out our friends, the banks and the bondholders.

Nobody likes paying taxes but we know they are a necessary evil. The pain is eased when we know that those taxes are being put to good use and that good use can be seen. The same applies to VAT and excise but I am not sure of the practical aspects of that section on estimating the extent of the VAT and excise. I very much support identifying where the taxes go.

It is vital to have a reasoned debate about taxation and the best uses of our taxes. We know the central areas of health care, education and social services are paramount. For people to live decent lives we need to apply an appropriate system of taxation. If people go to any or great lengths to avoid paying taxes, then we will not be living decent lives. With tax breaks and non-standard tax reliefs there is an essential unfairness.

All of this is aided and abetted by specialised tax accountants, lawyers and private banks. There are many statistics on the cost to our economy and economies in the developing world as a result of tax dodging.

Another aspect of the Bill is that of cost and staff, issues which will need to be considered in greater detail. I heard what was said earlier about online and post services. However, I agree with Deputy Boyd Barrett that there are significant numbers of adults in this country - I met with one such person earlier today - who are computer illiterate or who, for their own reasons, do not want to use the online facility. There must be recognition of their right not to use the online facility. Many people have an essential objection to doing so or an inability to do so. It is important the Bill takes this into account.

I have raised the issue of corporate tax many times, including during the previous Dáil. I would like to know how many people actually pay this tax. In seeking to ensure transparency for the people on the ground, it is of the utmost importance we also ensure transparency on the part of those at the other end of the scale. If this Bill is to be successful for citizens, the same standards must be applied to the corporations. I agree on the need for transparency. However, it must apply across the board. For example, do we know how much the troika visits cost? There was a debate in this House this week on excessive pensions, salaries and bonuses.

There is also a need for transparency in regard to where our taxes are invested. There have been some dubious investments in the past. For example, do we have all the details on the cost of securing the Corib oil and Rossport sites, in respect of which our taxes are being spent but on which we do not have enough detail?

On procurement, the Minister for Public Expenditure and Reform, Deputy Howlin, published the report on this issue in September. It is estimated therein that approximately €9 billion annually is spent in this area by public bodies. The Minister made the point at that time that it is essential that maximum value for money and operational efficiency is achieved. What is provided for in the Bill will prove beneficial to small businesses in this country. While there is much talk about job creation, there is little emphasis on job retention. If this issue were addressed in the Bill, it would be very much welcomed.

We need to adopt a policy of positive discrimination towards Irish businesses, which may be anti-EU. However, this is our country and we must save it. Any steps taken to assist small businesses in this country would be welcomed.

During the two elections in which I was a candidate I was contacted by a number of printing companies who were concerned that despite that candidates had to include on their election literature where the printing had been done, members of various parties and individuals were getting around this by using a name in the 26 counties and having their printing done elsewhere. It is important these issues are considered in the context of procurement.

I support the tax transparency aspect of the Bill. However, it must be applied across the board.

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