International experiences of tax simplification and distinguishing between necessary and unnecessary complexity
Budak, T; James, SR; Sawyer, A
Date: 1 November 2016
Article
Journal
eJournal of Tax Research
Publisher
Australian School of Business, University of New South Wales
Related links
Abstract
Calls for the simplification of taxation are frequently heard but attempts to achieve actual tax simplification have rarely met
with lasting success. To investigate further, the present authors asked relevant experts to report on the experience of tax
simplification in Australia, Canada, China, Malaysia, New Zealand, Russia, South ...
Calls for the simplification of taxation are frequently heard but attempts to achieve actual tax simplification have rarely met
with lasting success. To investigate further, the present authors asked relevant experts to report on the experience of tax
simplification in Australia, Canada, China, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the
USA. In addition to tax simplification, the country experts were asked to provide information on simplification in relation to
the following aspects: tax systems, tax law, taxpayer communications, tax administration and any more fundamental
approaches. Their accounts were published in a book edited by the current authors early in 2016. This paper analyses the
experiences of the 11 countries and it is clear that a considerable degree of complexity is inevitable given the different aims
of taxation and the complex socioeconomic environments in which tax systems have to operate. The key question is how to
distinguish complexity which is necessary for the functioning of a successful tax system from that which is not. This paper
focuses on the relevant factors and issues involved in classifying unavoidable and unnecessary complexity not only with
respect to legislation but also tax policy and administrative systems.
Management
Faculty of Environment, Science and Economy
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