Sinn Féin has today stated that it does not support increases in corporation tax.
Party President Gerry Adams says Sinn Féin is in favour of an overhaul of the tax system to make it fairer.
However, he said that his party has no intention of supporting increases in the 12.5% corporation tax rate.
It follows a call from Fine Gael leader Enda Kenny for Sinn Féin to outline its stance on the issue.
"Mr Kenny has clearly never read Sinn Féin’s position on corporation tax," said Mr Adams. "We are very clear on this issue.
"Sinn Féin has no intention of supporting increases to the corporation tax levels in this State.
"We do want an overhaul of the tax system to make it fairer and we have published a clear alternative budgetary approach in our pre-Budget submission.
"Enda Kenny would do well to read Sinn Féin’s policies before seeking to misrepresent them."