Assessing and addressing tax system complexity in Australia

  • Krever, Rick, (Chief Investigator (CI))
  • Evans, Chris (Primary Chief Investigator (PCI))
  • Lignier, Philip (Chief Investigator (CI))
  • Pope, Jeffrey (Chief Investigator (CI))
  • Tran-Nam, Binh (Chief Investigator (CI))

Project: Research

Project Description

The project will work with Australia's pre-eminent professional accounting body and its members to explore the causes, indicators, costs and effects of tax system complexity, and to identify and evaluate means through which the complexity can be reduced and monitored. the project responds to calls for fresh empirical research to underpin efforts to simplify the tax system, using surveys and other data gathering techniques. Reducing tax system complexity will improve government, business and personal productivity, increase compliance and improve interaction between tax agencies, practitioners and taxpayers. The comprehensive business and personal indices of tax system complexity that the project will produce will be a world first.
StatusFinished
Effective start/end date1/07/1130/06/14

Funding

  • Australian Research Council (ARC): AUD143,217.00
  • Chartered Accountants Australia and New Zealand: AUD100,000.00