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dc.contributor.authorZu, Y
dc.contributor.authorOats, L
dc.date.accessioned2019-05-07T08:51:53Z
dc.date.issued2019-12-05
dc.description.abstractWhile simplicity is a desirable feature of a good tax system, simplification is more a slogan than a part of an actual policy agenda in many countries. Striking out on a different path, the UK has adopted an innovative approach to tax simplification with its creation of an independent advisory body, the Office of Tax Simplification (OTS), in 2010. This chapter reviews the UK experience with the OTS and considers whether there is a place for an organisation equivalent to the OTS in other countries. Following a discussion of the independent status and the advisory role of the Office, the chapter concludes that the OTS has shown its value in achieving simplification of the administrative and compliance aspects of the tax system but it has had a limited role in bringing about more fundamental changes. The OTS experience provides important lessons for other countries as to what might be achieved with an independent institution undertaking simplification responsibilities.en_GB
dc.identifier.citationIn: Tax Simplification: An African Perspective, edited by Edited by Chris Evans, Riël Franzsen and Elizabeth (Lilla) Stack. Chapter 4, pp. 61-75en_GB
dc.identifier.urihttp://hdl.handle.net/10871/36982
dc.language.isoenen_GB
dc.publisherPretoria University Law Pressen_GB
dc.relation.urlhttp://www.pulp.up.ac.za/component/edocman/tax-simplification-an-african-perspective
dc.rights© 2019. Open access. This work is licensed under a Creative Commons Attribution 4.0 International License
dc.subjectUnited Kingdomen_GB
dc.subjectUKen_GB
dc.subjectOffice of Tax Simplificationen_GB
dc.subjecttax administrationen_GB
dc.titleThe Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countriesen_GB
dc.typeBook chapteren_GB
dc.date.available2019-05-07T08:51:53Z
dc.contributor.editorEvans, Cen_GB
dc.contributor.editorFranzsen, Ren_GB
dc.contributor.editorStack, Len_GB
dc.relation.isPartOfTax Simplification: An African Perspectiveen_GB
dc.descriptionThis is the final version. Available from Pretoria University Law Press via the link in this recorden_GB
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/en_GB
rioxxterms.versionVoRen_GB
rioxxterms.licenseref.startdate2019-05-07
rioxxterms.typeBook chapteren_GB
refterms.dateFCD2019-05-07T08:49:42Z
refterms.versionFCDAM


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© 2019. Open access. This work is licensed under a Creative Commons Attribution 4.0 International License
Except where otherwise noted, this item's licence is described as © 2019. Open access. This work is licensed under a Creative Commons Attribution 4.0 International License