An International Research Progress on Tax Complexity
With the development of economy and society,the tax legal system in most countries has become increasingly complex.The theoretical and practical issues of tax complexity require more attention and research.Existing studies show that tax complexity is more diversely defined,with two recognized attributes:complexity in the tax system design and complexity in its actual operation.Tax complexity also arises from a variety of causes.Most of the literature explores the negative impacts of tax complexity;that is,tax complexity not only interferes with the optimal decision-making of individuals and firms,but also raises tax compliance costs and may breed corruption.Based on a systematic review of the definition,causes and effects of tax complexity,this paper summarizes relevant measures to improve tax complexity and explores future research direction.
Tax complexityTax system reformTax collection and administrationTax system simplificationTax system design
万方数据
维普
