Source: Taxation In Australia Journal Article
Published Date: 1 Aug 2022
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.
Honour Roll: Presenting the future leaders in tax - Journal 01 Jul 2023
Tax policy development and tax administration - Journal 01 Oct 2022
Reshaping the GST for the future - Journal 01 Sep 2022
Honour Roll: Introducing Australia's next thought leaders in tax - Journal 01 Sep 2022
Design of a sustainable superannuation system - Journal 01 Jul 2022
Private wealth - Journal 01 Jun 2022
Streamlining the tax system for individuals - Journal 01 May 2022
Incentives for innovation and infrastructure - Journal 01 Apr 2022
Charities and not-for-profits - Journal 01 Feb 2022
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.