The Complexity of Tax Simplification

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Author :
Publisher : Springer
ISBN 13 : 1137478691
Total Pages : 286 pages
Book Rating : 4.1/5 (374 download)

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Book Synopsis The Complexity of Tax Simplification by : Simon James

Download or read book The Complexity of Tax Simplification written by Simon James and published by Springer. This book was released on 2016-04-29 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.

Tax Simplification

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Author :
Publisher :
ISBN 13 : 9789041159762
Total Pages : 0 pages
Book Rating : 4.1/5 (597 download)

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Book Synopsis Tax Simplification by : Chris Evans

Download or read book Tax Simplification written by Chris Evans and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.

Tax Administration Reform in China

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1475523610
Total Pages : 67 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Tax Administration Reform in China by : John Brondolo

Download or read book Tax Administration Reform in China written by John Brondolo and published by International Monetary Fund. This book was released on 2016-03-17 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

Designing a Tax Administration Reform Strategy

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Publisher : International Monetary Fund
ISBN 13 : 1451980396
Total Pages : 37 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Designing a Tax Administration Reform Strategy by : Ms.Katherine Baer

Download or read book Designing a Tax Administration Reform Strategy written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1997-03-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.

Architecture of Australia's Tax and Transfer System

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Author :
Publisher :
ISBN 13 : 9780642744722
Total Pages : 344 pages
Book Rating : 4.7/5 (447 download)

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Book Synopsis Architecture of Australia's Tax and Transfer System by :

Download or read book Architecture of Australia's Tax and Transfer System written by and published by . This book was released on 2008 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Malaysia's Taxation System

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Author :
Publisher : Sunway University Press
ISBN 13 : 9675492953
Total Pages : 215 pages
Book Rating : 4.6/5 (754 download)

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Book Synopsis Malaysia's Taxation System by : Mohamed Ariff

Download or read book Malaysia's Taxation System written by Mohamed Ariff and published by Sunway University Press. This book was released on 2023-09-05 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Malaysia’s Taxation System: Contemporary Practices, Issues and Future Direction offers a clear and concise analysis of Malaysia’s taxation system in terms of its origin and its adaptation to changing economic and social conditions. With unique insights from experienced legal, accounting, and tax practitioners and eminent academics, this book highlights the need for a holistic review of the taxation system going forward as the country strives for high-income status in the near future.

Product Grants and Benefits Administration Act 2000 (Australia) (2018 Edition)

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Author :
Publisher : Createspace Independent Publishing Platform
ISBN 13 : 9781720637875
Total Pages : 26 pages
Book Rating : 4.6/5 (378 download)

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Book Synopsis Product Grants and Benefits Administration Act 2000 (Australia) (2018 Edition) by : The Law The Law Library

Download or read book Product Grants and Benefits Administration Act 2000 (Australia) (2018 Edition) written by The Law The Law Library and published by Createspace Independent Publishing Platform. This book was released on 2018-06 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: Product Grants and Benefits Administration Act 2000 (Australia) (2018 Edition) The Law Library presents the complete text of the Product Grants and Benefits Administration Act 2000 (Australia) (2018 Edition). Updated as of May 15, 2018 This book contains: - The complete text of the Product Grants and Benefits Administration Act 2000 (Australia) (2018 Edition) - A table of contents with the page number of each section

Foundations of Taxation Law 2022

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Publisher : Cambridge University Press
ISBN 13 : 1009154435
Total Pages : 1151 pages
Book Rating : 4.0/5 (91 download)

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Book Synopsis Foundations of Taxation Law 2022 by : Stephen Barkoczy

Download or read book Foundations of Taxation Law 2022 written by Stephen Barkoczy and published by Cambridge University Press. This book was released on 2022-01-25 with total page 1151 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foundations of Taxation Law is a clear, comprehensive introduction to the policy, principles and practice of Australia's taxation system. An introductory guide for law and business students and tax practitioners, the text blends policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text.

APAIS 1999: Australian public affairs information service

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Author :
Publisher : National Library Australia
ISBN 13 :
Total Pages : 1220 pages
Book Rating : 4./5 ( download)

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Book Synopsis APAIS 1999: Australian public affairs information service by :

Download or read book APAIS 1999: Australian public affairs information service written by and published by National Library Australia. This book was released on with total page 1220 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Australian Taxation Office

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Publisher :
ISBN 13 :
Total Pages : 108 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Australian Taxation Office by : Australian Audit Office

Download or read book Australian Taxation Office written by Australian Audit Office and published by . This book was released on 1987 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:

APAIS 1991: Australian public affairs information service

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Author :
Publisher : National Library Australia
ISBN 13 :
Total Pages : 1022 pages
Book Rating : 4./5 ( download)

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Book Synopsis APAIS 1991: Australian public affairs information service by :

Download or read book APAIS 1991: Australian public affairs information service written by and published by National Library Australia. This book was released on with total page 1022 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation

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Author :
Publisher : Taylor & Francis
ISBN 13 : 9780415188012
Total Pages : 456 pages
Book Rating : 4.1/5 (88 download)

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Book Synopsis Taxation by : Simon R. James

Download or read book Taxation written by Simon R. James and published by Taylor & Francis. This book was released on 2002 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Author :
Publisher : CCH Australia Limited
ISBN 13 : 1921873809
Total Pages : 2289 pages
Book Rating : 4.9/5 (218 download)

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Book Synopsis by :

Download or read book written by and published by CCH Australia Limited. This book was released on with total page 2289 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Rise of the Value-Added Tax

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Author :
Publisher : Cambridge University Press
ISBN 13 : 110704412X
Total Pages : 495 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis The Rise of the Value-Added Tax by : Kathryn James

Download or read book The Rise of the Value-Added Tax written by Kathryn James and published by Cambridge University Press. This book was released on 2015-04-30 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.

APAIS 1992: Australian public affairs information service

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Author :
Publisher : National Library Australia
ISBN 13 :
Total Pages : 1098 pages
Book Rating : 4./5 ( download)

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Book Synopsis APAIS 1992: Australian public affairs information service by :

Download or read book APAIS 1992: Australian public affairs information service written by and published by National Library Australia. This book was released on with total page 1098 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Stocktake of the Tax System and Directions for Reform

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Author :
Publisher :
ISBN 13 : 9780994275905
Total Pages : 104 pages
Book Rating : 4.2/5 (759 download)

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Book Synopsis A Stocktake of the Tax System and Directions for Reform by : Andre Moore

Download or read book A Stocktake of the Tax System and Directions for Reform written by Andre Moore and published by . This book was released on 2015-03-02 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Artful Aussie Tax Dodger

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Author :
Publisher : Columbia University Press
ISBN 13 : 3838269942
Total Pages : 434 pages
Book Rating : 4.8/5 (382 download)

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Book Synopsis Artful Aussie Tax Dodger by : Lex Fullarton

Download or read book Artful Aussie Tax Dodger written by Lex Fullarton and published by Columbia University Press. This book was released on 2017-05-30 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: In The Artful Aussie Tax Dodger, Lex Fullarton studies the impact of 100 years of taxation legislation in Australia, from 1915 to 2016. He finds that despite the lessons of a century of taxpayers and administrators' actions and reactions, old habits are hard to break. Driven by the winds of various political and social interests, Australia embarked on a century of tax reform from the moment when its first Income Tax Assessment Act was introduced. Fullarton discusses the oldest of tax planning entities, the British Trust, the introduction of Australia’s ‘reformed‘ consumption tax, its VAT, referred to as Goods and Services Tax, an analysis of tax avoidance schemes, and finally government taxation reform. This book looks at how Australia’s tax legislation was grounded, added to, avoided, and evolved, until it went ‘Back to the Future’. It is a collection of studies compiled from experience and research conducted over twenty years of involvement in taxation law in rural and remote Australia.