Research and analysis

How to avoid complexity in the tax system

The Office of Tax Simplification set out lessons learned and four principles for avoiding complexity.

• From: Office of Tax Simplification
• Published: 18 June 2015

Documents

Avoiding complexity: the OTS's lessons learned and some principles

PDF, 514 KB, 8 pages

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Details

In June 2015 the Office of Tax Simplification (OTS) set out some lessons learned over the last 5 years and summarised these into four key principles for making sure new tax measures are as simple as possible:

• Ensure the proposed tax measure meets the policy aims
• Focus the measure carefully
• Design the measure to meet the aim
• Maintain the measure properly

Published 18 June 2015