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Tax system complexity and compliance costs — some theoretical considerations

Author

Listed:
  • Tracy Oliver

    (Treasury, Government of Australia)

  • Scott Bartley

    (Treasury, Government of Australia)

Abstract

This paper examines some of the factors that influence the level of tax system complexity and taxpayers' compliance costs. The policy trade-offs and legislative and administrative design choices that are made during the development and implementation of a new provision have a direct bearing on the complexity of the tax system and the compliance costs of taxpayers. Private interest in minimising tax liabilities can also be an important driver of tax system complexity. This paper shows how tax-minimising behaviour can lead to a level of tax system complexity and compliance costs in excess of that which is likely to be optimal from the perspective of society as a whole.

Suggested Citation

  • Tracy Oliver & Scott Bartley, 2005. "Tax system complexity and compliance costs — some theoretical considerations," Economic Roundup, The Treasury, Australian Government, issue 3, pages 53-68, September.
    • Handle: RePEc:tsy:journl:journl_tsy_er_2005_3_4
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    File URL: http://archive.treasury.gov.au/documents/1009/PDF/05_Tax_Complexity_and_Compliance.pdf
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    Citations

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    Cited by:

    1. Nguyen, Trang Thi Thuy & Pham, Binh Thai & Prior, Diego & van Hemmen, Stefan, 2022. "Performance of tax simplification around the world: A panel frontier analysis," Socio-Economic Planning Sciences, Elsevier, vol. 80(C).
    2. Awasthi, Rajul & Bayraktar, Nihal, 2014. "Can tax simplification help lower tax corruption ?," Policy Research Working Paper Series 6988, The World Bank.
    3. Nihal Bayraktar, 2016. "Tax simplification and tax efficiency," EcoMod2016 9100, EcoMod.
    4. Rajul Awasthi & Nihal Bayraktar, 2015. "Can tax simplification help lower tax corruption?," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 5(2), pages 297-330, December.
    5. repec:tsy:journl:journl_tsy_er_2014_2_4 is not listed on IDEAS
    6. Villani, Salvatore, 2007. "Il federalismo fiscale e la questione della corretta distribuzione territoriale del gettito IVA [The Implementation of Fiscal Federalism in Italy: the Appropriate Spatial Distribution of the VAT Re," MPRA Paper 30024, University Library of Munich, Germany, revised Jan 2008.

    More about this item

    Keywords

    compliance; tax evasion; taxation;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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