文章基本信息
- 标题：Should Australian Taxpayers Lodge Annual Tax-Returns?
- 本地全文：下载
- 作者：Sinclair Davidson
- 期刊名称：Institute of Public Affairs. Review
- 印刷版ISSN：1329-8100
- 出版年度：2009
- 卷号：2009
- 期号：apr
- 出版社：Institute of Public Affairs
- 摘要：
One of the issues canvassed in the Australia's Future Tax System Consultation paper is potential simplification of tax administration.
But simplification of the tax system itself must preceded simplification of tax administration. The direct costs of maintaining tax returns do not appear to be greater than the benefits of such a system.
