Abstract:This contribution represents the South African chapter to this comparative work. The book as a whole provides:
Understanding the major trends in tax policy around the world is of great relevance not...This contribution represents the South African chapter to this comparative work. The book as a whole provides:
Understanding the major trends in tax policy around the world is of great relevance not only for researchers, but also for tax policy makers, government officials and tax practitioners active in the field of national and international tax law. Accordingly, the main purpose of the research project the final result of which is this book was to analyse various aspects of national tax policies, including the main drivers of tax policy decisions, the players influencing such decisions and the translation of tax policy decisions in the legislative process in the different political and economic systems of the countries included in the project.
Although the focus is on national tax policies, this topic cannot be analysed in isolation from international and global aspects. In the past decade, the globalization of the economy has progressed at an unprecedented pace thereby presenting global challenges, among which has been the financial crisis, to governments around the world. Global issues require global answers. Therefore, the analysis included in this book extends not only to the way governments pursue their national tax policy goals but also to the various answers national tax policy makers give to global challenges.
The comparative analysis in this respect aims at pointing out similiarities and differences in national tax policies reacting to common challenges and at identifying global trends. Throughout the book and in particular in the general report we have highlighted best practices that can be implemented by states around the world in the framework of voluntary compliance. The national implementation of global initiatives for coordination of tax policies and tax rules is also examined in a comparative perspective. Great attention is given to the change in the relationship between tax administrations and taxpayers from a strict authority approach to a more cooperative relationship, the role of “major players” in the formulation of tax policy decisions and tax legislation as well as aspects of good governance in international relations in the tax field.Read More
Publication Year: 2003
Publication Date: 2003-06-30
Language: en
Type: article
Access and Citation
Cited By Count: 2
AI Researcher Chatbot
Get quick answers to your questions about the article from our AI researcher chatbot