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State taxes and indirect taxes
Published on 01 Aug 22 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This chapter of the Case for Change considers the Australian indirect tax landscape, the pervasive issues in those taxes, including the state and federal dichotomy, and potential options for reform. This chapter also considers a number of direct state taxes. The types of taxes covered by this category include some of the most efficient and some of the most inefficient taxes, taxes drawing on both the simplest and most complex concepts, taxes that are all-pervasive and taxes that few need comply with, taxes that are loathed and (if not loved) taxes that are supported. However, perhaps the most difficult area of this category is the way in which taxes and responsibilities are shared between different layers of government in our federal system and the difficulties and behaviours that the current imbalance encourages. While there may be no simple panacea, this area of tax perhaps offers the greatest opportunity for reform and for significant societal as well as economic benefit. This chapter identifies many of those opportunities and offers options for further consideration.
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THE TAX INSTITUTE
The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.