Zeitschrift der Academy of Accounting and Financial Studies

1528-2635

Abstrakt

Assessing the Potential Impact of Tax Simplification on Compliance Rates: A Comparative Analysis and Policy Implications

Anwer Seng

Tax simplification is often touted as a solution to enhance compliance rates and streamline administrative processes. This article critically examines the potential impact of tax simplification on compliance rates through a comparative analysis of different tax systems. By evaluating case studies and empirical evidence, it assesses the effectiveness of tax simplification measures in encouraging taxpayer compliance. Additionally, the article discusses the broader implications for tax policy and administration, offering insights into the challenges and opportunities associated with simplification initiatives

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