The Resource Managing tax system complexity : building bridges through pre-filled tax returns
Managing tax system complexity : building bridges through pre-filled tax returns
Resource Information
The item Managing tax system complexity : building bridges through pre-filled tax returns represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Managing tax system complexity : building bridges through pre-filled tax returns represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Despite being consistently stated as an important characteristic of good tax policy, tax simplicity has largely been ignored in actual tax reform. After so many years and attempts, the goal of tax simplification in Australia appears to be as elusive as ever. The central tenets of this paper are that tax policy simplification is virtually not possible and that tax law simplification has limited benefits. In practice, therefore, it is argued that reduced tax complexity can be achieved mainly through administrative (or procedural) simplification. The paper then focuses on pre-filled income tax returns in Australia as a recent example of administrative simplification. The authors perceive pre-filling as the government's attempt to build a further bridge between the Australian Taxation Office (ATO) and individual taxpayers, adding to the existing bridges between the ATO and taxpayers and tax practitioners. It is concluded that, at this early stage, the reactive and partial model in use in Australia (compared to Nordic and other initiatives) is a step in the right direction but has not yet led to significant operating cost savings. This may change if the recommendations of the Henry Review are fully accepted and implemented, possibly smoothing the pathway to total automation of tax return preparation
- Language
- eng
- Label
- Managing tax system complexity : building bridges through pre-filled tax returns
- Title
- Managing tax system complexity : building bridges through pre-filled tax returns
- Language
- eng
- Summary
- Despite being consistently stated as an important characteristic of good tax policy, tax simplicity has largely been ignored in actual tax reform. After so many years and attempts, the goal of tax simplification in Australia appears to be as elusive as ever. The central tenets of this paper are that tax policy simplification is virtually not possible and that tax law simplification has limited benefits. In practice, therefore, it is argued that reduced tax complexity can be achieved mainly through administrative (or procedural) simplification. The paper then focuses on pre-filled income tax returns in Australia as a recent example of administrative simplification. The authors perceive pre-filling as the government's attempt to build a further bridge between the Australian Taxation Office (ATO) and individual taxpayers, adding to the existing bridges between the ATO and taxpayers and tax practitioners. It is concluded that, at this early stage, the reactive and partial model in use in Australia (compared to Nordic and other initiatives) is a step in the right direction but has not yet led to significant operating cost savings. This may change if the recommendations of the Henry Review are fully accepted and implemented, possibly smoothing the pathway to total automation of tax return preparation
- Citation source
- In: Australian tax forum. - Sydney. - Vol. 25 (2010),
- http://library.link/vocab/creatorName
-
- Evans, C
- Tran-Nam, B
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax system
- tax return
- automation
- Label
- Managing tax system complexity : building bridges through pre-filled tax returns
- Label
- Managing tax system complexity : building bridges through pre-filled tax returns
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Managing-tax-system-complexity--building-bridges/phs89IXQIrA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Managing-tax-system-complexity--building-bridges/phs89IXQIrA/">Managing tax system complexity : building bridges through pre-filled tax returns</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Managing-tax-system-complexity--building-bridges/phs89IXQIrA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Managing-tax-system-complexity--building-bridges/phs89IXQIrA/">Managing tax system complexity : building bridges through pre-filled tax returns</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
