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Table of Contents
- Simplicity
previous
Table of Contents
- Simplicity
Simplicity
The tax system should be easy to comply with and understand. These criteria would tend to limit the overall number of different taxes, special tax breaks and other complexities. Related to simplicity is the principle of transparency. Transparency requires that the purposes of the tax system be presented openly, and that statistics on the implementation and collection of taxes be publicly available.
While simplicity is usually put forward as a fundamental criterion in most tax reforms, it is often lost or significantly diluted in an attempt to fulfill the other criteria discussed here. Each potential improvement in a tax system — to make it fairer, or to encourage or reward certain types of activities, or to promote stability — can introduce new complexities. Other goals may outweigh simplicity in particular circumstances, but it is important always to consider the disadvantages of added complexity whenever considering specific changes to a tax code.
Table of Contents
- Simplicity
