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Compliance costs and taxation impact statements

Publication date: 01 Jan 97 | Source: "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Issue: Vol 13 No 2

Pages: pp.227-275

The issue of compliance costs is firmly on the political agenda and steps are being taken to ensure that the impact on the compliance burden that arises as a result of tax changes is taken into account in the governmental process. This paper considers the introduction in Australia of Taxation Impact statements, which seek to assess the impact on taxpayers of legislative change. It considers their use and usefulness in the light of the UK's experience with its system of Compliance Cost Assessments.

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Author profiles

Prof Christopher Evans
Chris is a Professor, School of Taxation & Business Law, UNSW Sydney, Extraordinary Professor, Department of Taxation, University of Pretoria, and International Research Fellow, Centre for Business Taxation, University of Oxford. - Current at 09 September 2020
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Prof Michael Walpole CTA
Prof Michael Walpole is Head of the School of Taxation and Business Law (including Atax) at UNSW Business School. Prior to academic life, Michael was variously a Tax Consultant with Ernst & Young, and was in private practice as a legal practitioner. Michael has authored and co-authored several books, including Proposals for the Reform of the Taxation of Goodwill, Understanding Taxation Law, and Compliance Cost Control. Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is the editor of the Australian Tax Forum and is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford. He has been a visiting Professor at the OECD’s Centre for Tax Policy and Administration and remains involved in its work on GST/VAT. - Current at 23 January 2018
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