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.
关键词
税收复杂性/税制改革/税收征管/税制简化/税制设计
Key words
Tax complexity/Tax system reform/Tax collection and administration/Tax system simplification/Tax system design
维普
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