語系:
繁體中文
English
說明(常見問題)
登入
回首頁
切換:
標籤
|
MARC模式
|
ISBD
The Complexity of Tax Simplification...
~
James, Simon.
The Complexity of Tax Simplification = Experiences From Around the World /
紀錄類型:
書目-語言資料,印刷品 : Monograph/item
正題名/作者:
The Complexity of Tax Simplification/ edited by Simon James, Adrian Sawyer, Tamer Budak.
其他題名:
Experiences From Around the World /
其他作者:
James, Simon.
面頁冊數:
XIV, 273 p.online resource. :
Contained By:
Springer Nature eBook
標題:
Accounting. -
電子資源:
https://doi.org/10.1057/9781137478696
ISBN:
9781137478696
The Complexity of Tax Simplification = Experiences From Around the World /
The Complexity of Tax Simplification
Experiences From Around the World /[electronic resource] :edited by Simon James, Adrian Sawyer, Tamer Budak. - 1st ed. 2016. - XIV, 273 p.online resource.
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.
ISBN: 9781137478696
Standard No.: 10.1057/9781137478696doiSubjects--Topical Terms:
561166
Accounting.
LC Class. No.: HF5601-5689
Dewey Class. No.: 657
The Complexity of Tax Simplification = Experiences From Around the World /
LDR
:02809nam a22003855i 4500
001
975465
003
DE-He213
005
20200703125811.0
007
cr nn 008mamaa
008
201211s2016 xxk| s |||| 0|eng d
020
$a
9781137478696
$9
978-1-137-47869-6
024
7
$a
10.1057/9781137478696
$2
doi
035
$a
978-1-137-47869-6
050
4
$a
HF5601-5689
072
7
$a
KFCF
$2
bicssc
072
7
$a
BUS001010
$2
bisacsh
072
7
$a
KFCF
$2
thema
082
0 4
$a
657
$2
23
245
1 4
$a
The Complexity of Tax Simplification
$h
[electronic resource] :
$b
Experiences From Around the World /
$c
edited by Simon James, Adrian Sawyer, Tamer Budak.
250
$a
1st ed. 2016.
264
1
$a
London :
$b
Palgrave Macmillan UK :
$b
Imprint: Palgrave Macmillan,
$c
2016.
300
$a
XIV, 273 p.
$b
online resource.
336
$a
text
$b
txt
$2
rdacontent
337
$a
computer
$b
c
$2
rdamedia
338
$a
online resource
$b
cr
$2
rdacarrier
347
$a
text file
$b
PDF
$2
rda
520
$a
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.
650
0
$a
Accounting.
$3
561166
650
0
$a
International economics.
$3
680327
650
0
$a
Tax accounting.
$3
1247824
650
0
$a
Tax laws.
$3
1253768
650
0
$a
Finance, Public.
$3
556260
650
1 4
$a
Financial Accounting.
$3
1108966
650
2 4
$a
International Economics.
$3
669217
650
2 4
$a
Business Taxation/Tax Law.
$3
785676
650
2 4
$a
Public Finance.
$3
1104728
700
1
$a
James, Simon.
$4
edt
$4
http://id.loc.gov/vocabulary/relators/edt
$3
1107959
700
1
$a
Sawyer, Adrian.
$4
edt
$4
http://id.loc.gov/vocabulary/relators/edt
$3
1107960
700
1
$a
Budak, Tamer.
$4
edt
$4
http://id.loc.gov/vocabulary/relators/edt
$3
1107961
710
2
$a
SpringerLink (Online service)
$3
593884
773
0
$t
Springer Nature eBook
776
0 8
$i
Printed edition:
$z
9781137478689
776
0 8
$i
Printed edition:
$z
9781349574650
776
0 8
$i
Printed edition:
$z
9781349574643
856
4 0
$u
https://doi.org/10.1057/9781137478696
912
$a
ZDB-2-ECF
912
$a
ZDB-2-SXEF
950
$a
Economics and Finance (SpringerNature-41170)
950
$a
Economics and Finance (R0) (SpringerNature-43720)
筆 0 讀者評論
多媒體
評論
新增評論
分享你的心得
Export
取書館別
處理中
...
變更密碼[密碼必須為2種組合(英文和數字)及長度為10碼以上]
登入