The Small Firms Association has made a thinly disguised attack on businessman Mr Denis O'Brien and other tax exiles.

The chairman of the association, Mr Kieran Crowley, speaking at the Waterford Chamber of Commerce conference "Succeed Against the Odds", expressed his disgust that Irish people look up to tax exiles.

"I am a businessman living in Ireland and I pay my taxes. It absolutely appals me that we look up to role models in Irish business and of Irish success who live abroad and only come back to receive honorary doctorates. I don't think these people deserve that kind of respect as they don't pay their whack."

He said that those receiving large incomes from the Irish economy should pay their way received a huge round of applause from the 80 delegates attending the conference.

"One of the things we will be pointing out in our pre-Budget submission [to the Minister for Finance] is the absolute disproportion and lack of equity in the kind of regime in existence.

"It is enjoyed by the really truly wealthy, successful and enormously capital-rich people of this country in terms of going off shore with capital gains and in terms of stud fees in particular. Contrast that with the kind of tax brought in last year, when he [the Minister] extended PRSI on benefit-in-kind to the drivers of transit vans.

"The honour and glory of bringing the van home to get to work the next day is costing ordinary workers and businesses."

Mr. Crowley believes the Government must tackle such illogical tax policies.

"This is case of taxing the little fellow, beating him up because you can identify the transit van owner."

Mr Crowley contrasted this with Mr Denis O'Brien who avoided tax on the €340 million he received for selling Esat Telecommunications because he moved to Portugal.

Earlier this month it emerged that Mr O'Brien had successfully defended an attempt by the Revenue to tax the €340 million he received when he sold his shares in Esat to British Telecom.