Reforming Personal Income and Consumption Taxes in Australia : 5 Years of Change

• 발행기관: 한국세무학회
• 저자명: Neil Warren
• 간행물 정보: 『세무학연구』제23권 제2호, 137~158쪽, 전체 22쪽
• 주제분류: 경제경영 > 회계학
• 파일형태: PDF
• 발행일자: 2006.06.30

영문 초록

The past five years have seen the introduction of major tax reforms in Australia. A 10% GST has been introduced as has changes to the administration of excise duties. The Personal Income Tax base and rates have also been significantly reformed along with the administration of this tax and its interaction with the social welfare system. Taxes imposed at the State level of government have also been reformed with States repealing a number of taxes in return for a share of the revenue from the central government’s GST. In the future, pressure is likely to grow for further personal income tax reforms and for the repeal of a number of State taxes, possibly funded by an increase in the rate of GST.

목차

Ⅰ. Current Australian Taxes in Perspective

Ⅱ. Introduction of a 10% GST on 1 July 2000

Ⅲ. Reforming the Personal Income Tax

Ⅳ. Tax Administration Reforms

Ⅴ. Tax Reform Issues Unresolved

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