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If there is an art to taxation the Simplified Tax System is a dark art

Published on 01 Jul 02 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

In the end, tax design in a complex environment is a much art as it is science: judgement is often as important as fact and analysis. The review proposes to use these principles as guides to tax analysis and design, seeking to identify departures from these wherever these occur.

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Brett Bondfield CTA
Brett is a Lecturer in the Business Law, Faculty of Economics and Business, University of Sydney. Current at 01 July 2011 Click here to expand/collapse more articles by Brett BONDFIELD.
 
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