The Resource The Office of Tax Simplification : the way forward?
The Office of Tax Simplification : the way forward?
Resource Information
The item The Office of Tax Simplification : the way forward? 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 The Office of Tax Simplification : the way forward? 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
- In spite of repeated calls for tax simplification around the world, tax systems, especially those in developed countries, have evolved into complex ones. While there have been various approaches to tax simplification by different national governments, the UK's initiative of establishing a separate body responsible for tax simplification, namely the Office of Tax Simplification (OTS), may be considered to be among the more pro-active and effective of these approaches. The OTS has recently been made into a permanent and statutory body, following possitive assessments of its work by both the UK government and independent organisations. This article serves a three-fold purpose. First, it reviews the work of the OTS since its inception in 2010, including an assessment of external evaluations. Secondly, it analyses the design and operating factors that may have contributed to the success of the OTS to date. Finally, it examines whether or not the OTS can serve as a successful model for simplifying taxation in comparable countries
- Language
- eng
- Label
- The Office of Tax Simplification : the way forward?
- Title
- The Office of Tax Simplification : the way forward?
- Language
- eng
- Summary
- In spite of repeated calls for tax simplification around the world, tax systems, especially those in developed countries, have evolved into complex ones. While there have been various approaches to tax simplification by different national governments, the UK's initiative of establishing a separate body responsible for tax simplification, namely the Office of Tax Simplification (OTS), may be considered to be among the more pro-active and effective of these approaches. The OTS has recently been made into a permanent and statutory body, following possitive assessments of its work by both the UK government and independent organisations. This article serves a three-fold purpose. First, it reviews the work of the OTS since its inception in 2010, including an assessment of external evaluations. Secondly, it analyses the design and operating factors that may have contributed to the success of the OTS to date. Finally, it examines whether or not the OTS can serve as a successful model for simplifying taxation in comparable countries
- Citation source
- In: British tax review. - London. - (2017), no. 2 ; p. 249-268
- http://library.link/vocab/creatorName
-
- Sherwood, J
- Evans, C
- Tran-Nam, B
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax system
- tax authorities
- tax reform
- Label
- The Office of Tax Simplification : the way forward?
- Label
- The Office of Tax Simplification : the way forward?
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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/The-Office-of-Tax-Simplification--the-way/akouuIm1laE/" 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/The-Office-of-Tax-Simplification--the-way/akouuIm1laE/">The Office of Tax Simplification : the way forward?</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/The-Office-of-Tax-Simplification--the-way/akouuIm1laE/" 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/The-Office-of-Tax-Simplification--the-way/akouuIm1laE/">The Office of Tax Simplification : the way forward?</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>
