Add to ORKGOne of the main problems of modern tax law is its increasing complexity. The complexity of tax law entails so many adverse effects of the economic, psychological, and strictly legal spheres. The aim of this paper is to present the view of the Anglo-Saxon jurisprudence on the causes of the complexity of the tax law and its types.
This paper introduces the Tax Complexity Index (TCI). The TCI comprehensively measures the complexit...
Simplicity is an important attribute for a tax system and there have been many attempts at simplific...
Taxpayers and tax authorities recognise that complex Australian income tax law is in need of simplif...
One of the main problems of modern tax law is its increasing complexity. The complexity of tax law e...
Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences...
This essay introduces the various contributions to a special issue of the journal. Its overall theme...
All over the world, firms and governments are increasingly concerned about the rise in tax complexi...
This is the year of simplification of tax legislation and I should like to add my thoughts to the de...
Recent public concerns and publicity about the extent of tax avoidance by some of the largest and mo...
All over the world, firms and governments are increasingly concerned about the rise in tax complexit...
This is the author accepted manuscript. The final version is available from EBSCO via the URL in thi...
Final published versionCalls for the simplification of taxation are frequently heard but attempts to...
This paper critically examines a number of issues relating to the measurement of tax complexity. It ...
This article is a compilation of views about the current tax system. In addition, this article seeks...
The study\u27s goal was to determine whether tax experts (a tax expert was defined by association wi...
This paper introduces the Tax Complexity Index (TCI). The TCI comprehensively measures the complexit...
Simplicity is an important attribute for a tax system and there have been many attempts at simplific...
Taxpayers and tax authorities recognise that complex Australian income tax law is in need of simplif...
One of the main problems of modern tax law is its increasing complexity. The complexity of tax law e...
Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences...
This essay introduces the various contributions to a special issue of the journal. Its overall theme...
All over the world, firms and governments are increasingly concerned about the rise in tax complexi...
This is the year of simplification of tax legislation and I should like to add my thoughts to the de...
Recent public concerns and publicity about the extent of tax avoidance by some of the largest and mo...
All over the world, firms and governments are increasingly concerned about the rise in tax complexit...
This is the author accepted manuscript. The final version is available from EBSCO via the URL in thi...
Final published versionCalls for the simplification of taxation are frequently heard but attempts to...
This paper critically examines a number of issues relating to the measurement of tax complexity. It ...
This article is a compilation of views about the current tax system. In addition, this article seeks...
The study\u27s goal was to determine whether tax experts (a tax expert was defined by association wi...
This paper introduces the Tax Complexity Index (TCI). The TCI comprehensively measures the complexit...
Simplicity is an important attribute for a tax system and there have been many attempts at simplific...
Taxpayers and tax authorities recognise that complex Australian income tax law is in need of simplif...