Report's recommendations

Separate roles for a chairman and chief executive of the Revenue Commissioners

Separate roles for a chairman and chief executive of the Revenue Commissioners. The chairman should be a non-executive commissioner.

Reform of the Taxes Consolidation Act to ensure companies and individuals are subject to the same penalties for tax evasion.

New legislation to ensure the cost of public inquiries will be met by the persons or bodies being examined.

The Oversight Board should be fully funded by the Exchequer to ensure its independence.

New legislation to establish an Oireachtas Commission.

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