Complexities of Global Taxation System & Resulting Tax Reforms

Registration ID: IJNRD_186753

Published ID: IJNRD2302046

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Dr. (CA) Mukta Jain , Latika Sharma , Dr. Jai KishanChandel

globalization, reforms, tax

With Globalization,integration of world economy, trade and commerce is taking place. But the ease of trade and commerce is not as smooth as it seems to be because though we have transformed companies into Multinational corporations, but failed to ensure that our international tax system is fit for globalised world economy. It is cumbersome to operate in each country and the operational efficiency is hampered due to complex and heterogeneous taxation mechanism of multiple countries. Time, money, and mental pain spent by taxpayers in order to comply with the tax system increase due to heterogeneity of global taxation system. Increased complexity of organisations, cross-country investments andacquisitions areleading to more complex tax rules. Eagerness of different countries to invite foreign investments, globalisation of economies, free trade agreements and tax treaties etc. further add to these complexities. The present paper focuses on the analysis of taxation mechanism of different countries and operational inefficiencies that occur due to this heterogeneity and the reforms taken to simplify this taxation complexity.To make the international tax laws more compliance friendly, comprehensivereforms are being made in the tax laws all across the globe.

Published Paper   E-Certificate

Dr. (CA) Mukta Jain, Latika Sharma, & Dr. Jai KishanChandel (February-2023). Complexities of Global Taxation System & Resulting Tax Reforms. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 8(2), a353-a361. https://ijnrd.org/papers/IJNRD2302046.pdf

Volume 8 Issue 2, February-2023

Pages : a353-a361

Paper Reg. ID: IJNRD_186753

Published Paper Id: IJNRD2302046

Downloads: 000121972

Research Area: Science & Technology

Country: -, -, India

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