LEADER 03904nam 22007215 450 001 9910254886903321 005 20240312142339.0 010 $a9781137478696 010 $a1137478691 024 7 $a10.1057/9781137478696 035 $a(CKB)3710000000653549 035 $a(SSID)ssj0001668882 035 $a(PQKBManifestationID)16460858 035 $a(PQKBTitleCode)TC0001668882 035 $a(PQKBWorkID)13249441 035 $a(PQKB)10143437 035 $a(DE-He213)978-1-137-47869-6 035 $a(MiAaPQ)EBC4720710 035 $a(Perlego)3488116 035 $a(EXLCZ)993710000000653549 100 $a20160415d2016 u| 0 101 0 $aeng 135 $aurnn|008mamaa 181 $ctxt 182 $cc 183 $acr 200 14$aThe Complexity of Tax Simplification $eExperiences From Around the World /$fedited by Simon James, Adrian Sawyer, Tamer Budak 205 $a1st ed. 2016. 210 1$aLondon :$cPalgrave Macmillan UK :$cImprint: Palgrave Macmillan,$d2016. 215 $a1 online resource (XIV, 273 p.) 300 $aBibliographic Level Mode of Issuance: Monograph 311 08$a9781137478689 311 08$a1137478683 311 08$a9781349574650 311 08$a1349574651 320 $aIncludes bibliographical references at the end of each chapters and index. 330 $aSimplicity 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. 606 $aAccounting 606 $aInternational economic relations 606 $aBusiness enterprises$xTaxation 606 $aBusiness tax$xLaw and legislation 606 $aFinance, Public 606 $aFinancial Accounting 606 $aInternational Economics 606 $aBusiness Taxation and Tax Law 606 $aPublic Finance 615 0$aAccounting. 615 0$aInternational economic relations. 615 0$aBusiness enterprises$xTaxation. 615 0$aBusiness tax$xLaw and legislation. 615 0$aFinance, Public. 615 14$aFinancial Accounting. 615 24$aInternational Economics. 615 24$aBusiness Taxation and Tax Law. 615 24$aPublic Finance. 676 $a336.2/05 702 $aJames$b Simon$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aSawyer$b Adrian$4edt$4http://id.loc.gov/vocabulary/relators/edt 702 $aBudak$b Tamer$4edt$4http://id.loc.gov/vocabulary/relators/edt 906 $aBOOK 912 $a9910254886903321 996 $aThe Complexity of Tax Simplification$92217293 997 $aUNINA