Tax simplification: a review of initiatives in Australia, New Zealand and the United Kingdom
James, SR; Sawyer, A; Wallschutzky, I
Date: 2015
Article
Journal
eJournal of Tax Research
Publisher
Australian School of Business, University of New South Wales
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Abstract
This paper examines the role of tax simplification in the operation of a tax system as a whole and then uses that framework to
analyse initiatives in Australia, NZ and the UK. We begin with the subject of simplification itself and what it can mean, and
follow this with a discussion concerning how to simplify tax systems. The paper ...
This paper examines the role of tax simplification in the operation of a tax system as a whole and then uses that framework to
analyse initiatives in Australia, NZ and the UK. We begin with the subject of simplification itself and what it can mean, and
follow this with a discussion concerning how to simplify tax systems. The paper then focusses on three key steps with
simplifying tax systems, namely: simplifying tax law, simplifying taxpayer communications and simplifying tax
administration.
The paper then examines several long term approaches to simplification, such as the Office for Tax Simplification in the UK
and the TWG in NZ. The paper observes the contrasting approach of Australia, such as pre-filling tax returns, which has not
simplifed its tax system. Prior to the concluding observations, the paper suggests that the establishment of some form of
independent authority may enable effective simplification of the tax systems in the three jurisdictions reviewed.
Management
Faculty of Environment, Science and Economy
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