State taxes and indirect taxes
Source: Taxation In Australia Journal Article
Published Date: 1 Aug 2022
This chapter of the Case for Change considers the Australian indirect tax landscape, the pervasive issues in those taxes, including the state and federal dichotomy, and potential options for reform. This chapter also considers a number of direct state taxes. The types of taxes covered by this category include some of the most efficient and some of the most inefficient taxes, taxes drawing on both the simplest and most complex concepts, taxes that are all-pervasive and taxes that few need comply with, taxes that are loathed and (if not loved) taxes that are supported. However, perhaps the most difficult area of this category is the way in which taxes and responsibilities are shared between different layers of government in our federal system and the difficulties and behaviours that the current imbalance encourages. While there may be no simple panacea, this area of tax perhaps offers the greatest opportunity for reform and for significant societal as well as economic benefit. This chapter identifies many of those opportunities and offers options for further consideration.
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- Published By: The Tax Institute
- Published On:1 Aug 2022
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