THE effectiveness and efficiency of our tax system has never been more hotly debated.

From Google to Luxembourg to Swiss private bank accounts, the issue has seldom been out of the headlines - and further measures to reduce avoidance formed a main part of last week's Budget.

ICAS - the professional body of Chartered Accountants - believes that politicians are failing to act on an important measure which is key to countering tax avoidance and in their control. They are failing to simplify the UK Tax Code. Instead, at every Budget they add more complexity.

Britain's tax legislation now stretches to around 10 million words on nearly 21,000 pages. There are now more than 1100 reliefs, with more announced at nearly every Budget.

We believe a simpler, better written Tax Code would bring clarity to many grey areas and, in turn, reduce avoidance.

As one of our main calls in this General Election, we ask all those seeking to form the next UK Government to pledge that they will put action before words and reform Britain's tax legislation.

Today ICAS launches a manifesto for the General Election, calling on our political parties to draw a line in the sand and end this piecemeal approach to tax. Our document "Counting on Change", will be launched after a special General Election debate in Westminster this morning.

The messages contained in our manifesto focus on the business issues which we believe need political commitments in this election and they hold the key to unlocking growth in the economy, wealth creation and fairness.

Our next government must ensure that our pensions system is sustainable and fit to endure for the long term. Real action is needed to create a robust funding system for SMEs.

We want to see our politicians acting on exports; increasing the business birth rate; ensuring that we work to produce talented young people with the right skills; and taking an approach which incorporates the environmental and social impacts of business.

Our domestic, European and Global economies remain fragile and if the next five years deliver just some of the shocks and challenges we have faced in the last five, then we will need strong political leadership and delivery on all of these matters.

We are asking politicians in this election to confront the challenges and opportunities faced in the economy. In these key areas ICAS and our 20,000 Chartered Accountants are counting on change.

The ICAS manifesto www.icas.org.uk/manifesto

Anton Colella, Chief Executive, ICAS