International experiences of tax simplification and distinguishing between necessary and unnecessary complexity

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dc.authorwosidBudak, Tamer/Y-6188-2019
dc.contributor.authorBudak, Tamer
dc.contributor.authorJames, Simon
dc.contributor.authorSawyer, Adrian
dc.date.accessioned2024-08-04T20:42:57Z
dc.date.available2024-08-04T20:42:57Z
dc.date.issued2016
dc.departmentİnönü Üniversitesien_US
dc.description.abstractCalls 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.en_US
dc.identifier.endpage358en_US
dc.identifier.issn1448-2398
dc.identifier.issue2en_US
dc.identifier.scopus2-s2.0-85012031593en_US
dc.identifier.scopusqualityQ4en_US
dc.identifier.startpage337en_US
dc.identifier.urihttps://hdl.handle.net/11616/97689
dc.identifier.volume14en_US
dc.identifier.wosWOS:000389804800005en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherUniv New South Wales, Fac Lawen_US
dc.relation.ispartofEjournal of Tax Researchen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectcomplexityen_US
dc.subjectsimplificationen_US
dc.subjecttax administrationen_US
dc.subjecttax communicationsen_US
dc.subjecttax lawen_US
dc.subjecttax systemsen_US
dc.titleInternational experiences of tax simplification and distinguishing between necessary and unnecessary complexityen_US
dc.typeArticleen_US

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