The applicability of the OTS Complexity Index to comparative analysis between countries: Australia, New Zealand, Turkey, and the UK

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dc.authorwosidBudak, Tamer/Y-6188-2019
dc.contributor.authorBudak, Tamer
dc.contributor.authorJames, Simon
dc.date.accessioned2024-08-04T20:42:57Z
dc.date.available2024-08-04T20:42:57Z
dc.date.issued2016
dc.departmentİnönü Üniversitesien_US
dc.description.abstractTax systems world-wide are becoming more complex for a variety of reasons. Countries such as Australia, New Zealand (NZ) and the UK have attempted to simplify their taxes but with limited success. The Complexity Index produced by the Office of Tax Simplification (OTS) in the UK is an important contribution in this field. This paper considers general issues in relation to complexity and simplification and then examines the usefulness of the OTS Complexity Index for making international comparisons by applying it to income tax and VAT or GST in Australia, NZ, Turkey and the UK. It finds some striking differences in the complexity of the taxes in these countries. For example, Turkey's score is much better in terms of total underlying complexity, whereas NZ's score is better in terms of total impact complexity for taxes. This paper provides evidence that identifies certain areas where the level of complexity might be unnecessarily high. It also finds that the OTS Complexity Index is not appropriate for international comparative analysis although it can be utilised to gather common data in different countries. This paper suggests that by creating an international index based on the OTS method would make a major contribution to the development of a new approach in tax simplification.en_US
dc.identifier.endpage454en_US
dc.identifier.issn1448-2398
dc.identifier.issue2en_US
dc.identifier.scopus2-s2.0-85012013220en_US
dc.identifier.scopusqualityQ4en_US
dc.identifier.startpage426en_US
dc.identifier.urihttps://hdl.handle.net/11616/97688
dc.identifier.volume14en_US
dc.identifier.wosWOS:000389804800008en_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.subjectOffice of Tax Simplificationen_US
dc.subjectcomplexity indexen_US
dc.subjectincome taxen_US
dc.subjectVATen_US
dc.subjectGSTen_US
dc.titleThe applicability of the OTS Complexity Index to comparative analysis between countries: Australia, New Zealand, Turkey, and the UKen_US
dc.typeArticleen_US

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