The complexity of the Australian tax system reduces integrity and transparency, and imposes unnecessary compliance costs on taxpayers, as well as other costs on the Australian economy.
The complexity largely reflects the historical foundations of the tax system and the way changes to the system have been implemented in the past. This makes it difficult to address without broad community support.
Tax administration is increasingly important to minimise the impact of tax system complexity and to make it easier for taxpayers to comply with their obligations.
Establishing a metric to measure tax complexity could assist in managing the complexity of the tax system.
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