03904nam 22007215 450 991025488690332120240312142339.09781137478696113747869110.1057/9781137478696(CKB)3710000000653549(SSID)ssj0001668882(PQKBManifestationID)16460858(PQKBTitleCode)TC0001668882(PQKBWorkID)13249441(PQKB)10143437(DE-He213)978-1-137-47869-6(MiAaPQ)EBC4720710(Perlego)3488116(EXLCZ)99371000000065354920160415d2016 u| 0engurnn|008mamaatxtccrThe Complexity of Tax Simplification Experiences From Around the World /edited by Simon James, Adrian Sawyer, Tamer Budak1st ed. 2016.London :Palgrave Macmillan UK :Imprint: Palgrave Macmillan,2016.1 online resource (XIV, 273 p.) Bibliographic Level Mode of Issuance: Monograph9781137478689 1137478683 9781349574650 1349574651 Includes bibliographical references at the end of each chapters and index.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. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.AccountingInternational economic relationsBusiness enterprisesTaxationBusiness taxLaw and legislationFinance, PublicFinancial AccountingInternational EconomicsBusiness Taxation and Tax LawPublic FinanceAccounting.International economic relations.Business enterprisesTaxation.Business taxLaw and legislation.Finance, Public.Financial Accounting.International Economics.Business Taxation and Tax Law.Public Finance.336.2/05James Simonedthttp://id.loc.gov/vocabulary/relators/edtSawyer Adrianedthttp://id.loc.gov/vocabulary/relators/edtBudak Tameredthttp://id.loc.gov/vocabulary/relators/edtBOOK9910254886903321The Complexity of Tax Simplification2217293UNINA