A new discussion paper entitled Towards a Better Tax System, launched yesterday at Chartered Accountants Hall, outlines what the institute believes is wrong with the current tax system and proposes a ten-point improvement plan. It says the current system is far too complicated and difficult for taxpayers to understand. The system is anomalous, changes too often by introducing complex legislation and is lacking in democratic control. Francesa Lagerberg, technical manager of the tax faculty, said the current system did not allow parliament to scrutinise tax law fully. The institute's plan suggests ways in which the system could be improved. It includes proposals to require tax law to be passed by statutory legislation - to make it more accountable to parliament - and make it easier for taxes to be collected, both for the Inland Revenue and for the general public.
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