Tax administration 2022

Tax policy development and tax administration

Source: Taxation In Australia Journal Article

Published Date: 1 Oct 2022


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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Tax administration 2022

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