Deloitte submission to the Tax Working Group

It is prudent for governments to undertake periodic reviews of the tax system to ensure that taxes are evaluated from a macro perspective and they achieve what they need to achieve in a ‘fair’ and efficient manner. Without high level reviews it can be easy for tax policy development to get embroiled in micro reforms which don’t have the necessary macro view. Ensuring a tax system is fit for purpose involves an examination of how much tax revenue is required and what can be taxed to raise that revenue, generally in the least distortionary way.