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- W2271166629 abstract "In 1996 the Australian Government embarked on a campaign helping Australia’s 860,000 small businesses from the constraints of crippling taxes and red tape with the establishment of the Small Business Deregulation Taskforce. Notwithstanding the efforts of the taskforce the income tax laws have expanded from some 3,000 odd pages of legislation in 1996 to over 8,000 pages in 2002. Thus it is not surprising that the Government moved to simplify the tax system for small business with these massive tax reforms flowing from the 1999 Ralph Report . Consequently the new Simplified Tax System [STS] for small business was introduced on 1 July 2001. This paper firstly sets out the criteria for a good tax system. Secondly, the paper reviews the state of play prior to the STS. Finally the paper examines the Government’s rationale for introducing the STS and seeks to critically review the legislation and find whether the reform will improve the tax system having regard to the generally accepted tax policy criteria of equity, efficiency and simplicity. The paper finds that whilst the STS provides some tax relief for small business but there is no apparent gain to simplicity and there are costs to equity and economic efficiency." @default.
- W2271166629 created "2016-06-24" @default.
- W2271166629 creator A5032052139 @default.
- W2271166629 date "2002-10-08" @default.
- W2271166629 modified "2023-09-22" @default.
- W2271166629 title "A ‘Simplified Tax System’ for Small Business, or Just Another Tax Preference?" @default.
- W2271166629 hasPublicationYear "2002" @default.
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