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The Resource The complexity of tax simplification : experiences from around the world, edited by Simon James, Adrian Sawyer and Tamer Budak

The complexity of tax simplification : experiences from around the world, edited by Simon James, Adrian Sawyer and Tamer Budak

Label
The complexity of tax simplification : experiences from around the world
Title
The complexity of tax simplification
Title remainder
experiences from around the world
Statement of responsibility
edited by Simon James, Adrian Sawyer and Tamer Budak
Creator
Contributor
Editor
Subject
Language
eng
Summary
Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate.--
Assigning source
Provided by Publisher
Cataloging source
NLE
http://library.link/vocab/creatorDate
1952-
http://library.link/vocab/creatorName
James, S. R.
Index
index present
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorDate
1973-
http://library.link/vocab/relatedWorkOrContributorName
  • Sawyer, Adrian J.
  • Budak, Tamer
http://library.link/vocab/subjectName
  • Taxation
  • Tax administration and procedure
Label
The complexity of tax simplification : experiences from around the world, edited by Simon James, Adrian Sawyer and Tamer Budak
Instantiates
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier.
Content category
text
Content type code
txt
Content type MARC source
rdacontent.
Control code
FIEb17788535
Dimensions
23 cm.
Extent
xiv, 273 pages
Isbn
9781137478689
Media category
unmediated
Media MARC source
rdamedia.
Media type code
n
System control number
(OCoLC)913712150
Label
The complexity of tax simplification : experiences from around the world, edited by Simon James, Adrian Sawyer and Tamer Budak
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier.
Content category
text
Content type code
txt
Content type MARC source
rdacontent.
Control code
FIEb17788535
Dimensions
23 cm.
Extent
xiv, 273 pages
Isbn
9781137478689
Media category
unmediated
Media MARC source
rdamedia.
Media type code
n
System control number
(OCoLC)913712150

Library Locations

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      43.803074 11.283055
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