Administration and compliance

AUTHORS: Jonathan Shaw ; John Whiting
COMMENTATORS: John Hasseldine ; Richard Highfield ; Brian Mace

Nearly all of modern tax theory is concerned with what actions, or states of affair, trigger tax liability, and virtually none is concerned with the remittance of funds to the government to cover that liability. Indeed, elementary public finance textbooks assert that the remittance details - such as whether the buyer or seller of a commodity remits the sales tax triggered by the sale - are irrelevant to the consequences of a tax. Operation of actual tax systems, however, requires considerable attention to the remittance of monies to the tax authority. This attention includes both the administration and enforcement of the tax rules, and the design of the tax rules with the administrative and compliance issues in mind. This chapter will address, from a theoretical and empirical perspective, the practical issues that arise in the operation of a modern tax system, with particular attention to the UK tax system.

Related papers and presentations

PLEASE NOTE: presentations from the September meeting represent draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.

Tax implementation issues in the UK
John Hasseldine
This presentation was delivered at the IFS Residential Conference 2007.
24 Apr 2007 , Presentations

Comments on: Tax implementation issues in the UK
Anne Redston
This presentation was delivered at the IFS Residential Conference 2007.
24 Apr 2007 , Presentations

Commentary: Tax implementation issues in the UK
Richard Highfield
This presentation was delivered at the IFS Residential Conference 2007.
24 Apr 2007 , Presentations

Tax implementation in the United Kingdom
Jonathan Shaw, Joel Slemrod and John Whiting
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
20 Apr 2007 , Conference Papers

Tax implementation issues in the United Kingdom
Jonathan Shaw, Joel Slemrod and John Whiting
26 Oct 2006 , Mimeos

The Review is funded by the Nuffield Foundation and the ESRC.