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Tax policy development and tax administration
Published on 01 Oct 22 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This chapter of the Case for Change explores the issues of tax administration, funding of government agencies, and the development of tax policy. The way in which tax policy is developed, implemented and ultimately administered significantly influences whether or not we have a tax system which is fair, efficient and effective. A failure to consult deeply on tax results in laws being difficult to comply with and difficult to administer, and insufficient funding for government agencies results in a less than desirable implementation of legislative change, leading to users of the system having increased challenges in engaging with the system and meeting their obligations. Improvements in policy development and tax administration will improve trust in the overall system and result in improved support of, and compliance with, the tax system. Note: The data contained within this chapter has not been updated since original publication of the Case for Change.
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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.