Published on 01 Apr 17
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
The principles of a “good tax”, commonly expressed in terms of simplicity, certainty, equity, neutrality and efficiency, are well known and often quoted in the tax literature. Tax simplification has been, and will continue to be, on the agenda of governments in many countries, including Australia. The UK, for example, has a formal independent Office of Tax Simplification (OTS).