April 2018 UK Government Tax Changes: Why This Decision is Being Opted

Running head: RESEARCH PROPOSAL
April 2018 UK Government Tax Changes, why this decision is being opted
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1RESEARCH PROPOSAL
Table of Contents
Chapter one: Introduction..........................................................................................................2
1.1 Introduction......................................................................................................................2
1.3 Problem statement............................................................................................................2
1.4 Aims and objective of the study.......................................................................................3
1.4.1 Aim of the research....................................................................................................3
1.4.2 Objectives of the research..........................................................................................3
1.5 Research questions...........................................................................................................3
1.6 Background.......................................................................................................................3
1.7 Rationale...........................................................................................................................4
1.8 Outline..............................................................................................................................4
Chapter 2: Literature review......................................................................................................5
2.1 Introduction......................................................................................................................5
2.2 Features of a good taxation system..................................................................................5
2.3 Understanding the taxation system...................................................................................6
2.4 Tax regime of UK.............................................................................................................6
2.5 Criticism of the new taxation regime...............................................................................7
2.6 Comparison between tax regime of UK, US and Australia..............................................8
2.7 Conclusion........................................................................................................................8
Chapter 3: Research Methodology.............................................................................................8
3.1 Introduction......................................................................................................................8

2RESEARCH PROPOSAL
3.2 research Philosophy..........................................................................................................9
3.3 research approach.............................................................................................................9
3.4 data collection technique..................................................................................................9
3.5 Data analysis technique..................................................................................................10
3.6 Research Ethics and Limitations....................................................................................11
3.7 Time line.........................................................................................................................11
3.6 Conclusion......................................................................................................................12
References................................................................................................................................13

3RESEARCH PROPOSAL
Chapter one: Introduction
1.1 Introduction
The government of UK has taken a decision to change the structure of taxation in the
country. It has been argued by Liu (2018) that the financed of millions of people will be
boosted in the UK. The primary purpose for which taxes are imposed by the governments is
because the government requires financial resources to function properly. These financial
resources are provided to the government in various ways and one of such ways is taxation.
Mostly all states have a progressive taxation system and the taxes which are collected on a no
quid no pro basis. One of the most important features of a good taxation system is that the
amount of taxes which are imposed are not extreme. A low level of tax would make it
difficult for the government to gain financial resources and in case of high rate of taxation the
market would be adversely affected (Kingston 2015). The UK government has made a
decision to introduce a few changes in its system of taxation which have been in effect from
April 2018 with a promise for a better tax structure. The primary purpose of the research will
be to analyze the UK government tax changes and find out why this decision is being opted.
The research will also be address the sub question of what the government is trying to
achieve through the changes.
1.3 Problem statement
It has been argued by Piketty and Cantante (2018) that the taxation system of UK is
incoherent. It ignores the advantages which have been styled as tax credit, it has withdrawn
child benefits, and the presence of marginal rates of personal taxation. Since 2010, the
taxation of income has been subjected to more complexity along with the way in which there
has been an introduction of transferable tax allowance may add more to anomaly. The new
changes which have been introduced may further complicate the tax system and make it even