Tax Governance Issues: Managing System Complexity

Economic Papers, Vol 31, No 1, pp 30-35.

6 Pages Posted: 13 Aug 2012

See all articles by Chris Evans

Chris Evans

University of New South Wales

Date Written: August 7, 2012

Abstract

The session on tax system governance at the October 2011 Tax Forum represented an opportunity to build on the strong foundations, laid down by the Henry Review, for a citizen-centric approach to the management of the interactions between individuals and firms and the agencies charged with responsibility for the administration of the tax and transfer system. This article suggests that despite the goodwill brought to the discussions by all concerned, little consensus emerged at the Forum on the key issues of how best to manage the complexity of modern tax and transfer systems or on what form of external scrutiny might be most appropriate for the tax administration in the Australian context.

Keywords: Australian tax system, Henry review, tax complexity

Suggested Citation

Evans, Christopher Charles, Tax Governance Issues: Managing System Complexity (August 7, 2012). Economic Papers, Vol 31, No 1, pp 30-35., Available at SSRN: https://ssrn.com/abstract=2128393

Christopher Charles Evans (Contact Author)

University of New South Wales ( email )

School of Taxation and Business Law
Australian School of Business, UNSW
Sydney, NSW 2052
Australia

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