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  Miscellaneous 2002

If there is an art to taxation the Simplified Tax System is a dark art

Source: Australian Tax Forum Journal Article

Published Date: 1 Jul 2002

 
In the end, tax design in a complex environment is a much art as it is science: judgement is often as important as fact and analysis. The review proposes to use these principles as guides to tax analysis and design, seeking to identify departures from these wherever these occur.
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