The Resource The Office of Tax Simplification : the way forward?

The Office of Tax Simplification : the way forward?

Label
The Office of Tax Simplification : the way forward?
Title
The Office of Tax Simplification : the way forward?
Creator
Subject
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?
Instantiates
Publication
Label
The Office of Tax Simplification : the way forward?
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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