Optimum compliance costs and tax simplification
James, Simon; Edwards, Alison
Date: 2007
Conference paper
Abstract
Tax systems have to achieve a range of aims and objectives and to do so in a complex
and changing social and economic environment. There may be good reasons why
research might focus on particular issues without relating them to the wider context but
this should be done for a more complete analysis and in developing policy conclusions.
One ...
Tax systems have to achieve a range of aims and objectives and to do so in a complex
and changing social and economic environment. There may be good reasons why
research might focus on particular issues without relating them to the wider context but
this should be done for a more complete analysis and in developing policy conclusions.
One approach that might be helpful would be to integrate research areas such as
compliance more into mainstream tax research so that relationships between different
goals and constraints in taxation and its environment may be more systematically
considered. This paper therefore outlines a perspective on such issues, examining two
topics - tax compliance and simplification - in the wider context of the aims and
objectives of tax systems and the constraints under which they have to operate. Using this
perspective, the paper then goes on to develop a strategic approach to tax reform,
discussing the importance of mechanisms to ensure that tax systems continue to achieve
their intended purposes in changing circumstances.
Economics
Faculty of Environment, Science and Economy
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