AAF016-3 Specialist Project: Research on UK Taxation System

This research project provides a comprehensive analysis of the UK taxation system, examining its various components, including income tax, VAT, and corporation tax. The project delves into the current system's structure, its impact on the economy, and identifies areas that require improvement. It explores the challenges associated with implementing changes and recommends strategies to mitigate these challenges. The research includes a literature review, analysis, and discussion, culminating in findings and conclusions regarding the effectiveness and efficiency of the UK's taxation policies. The study aims to determine areas needing improvement, understand the current system, identify necessary changes, analyze potential challenges, and suggest ways to overcome barriers to reform. The project also considers the role of the HMRC and the impact of taxation on various economic factors. The conclusion summarizes the key findings and their relevance to the research questions, offering insights into the future of the UK's taxation system and its role in supporting public services and economic growth. This project is contributed by a student to be published on Desklib, a platform providing AI-based study tools for students.

Research project
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Table of Contents
Introduction......................................................................................................................................3
Aim and objectives...............................................................................................................4
Research questions.................................................................................................................4
Timeline.................................................................................................................................7
Literature review..............................................................................................................................8
Analysis and Discussion................................................................................................................15
Findings and conclusion................................................................................................................16
CONCLUSION..............................................................................................................................18
REFERENCES..............................................................................................................................19
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Introduction
Tax is a financial charge that is deducted from something that is earned by one at an additional
cost and is added to something an individual is purchasing. It is revenue for the government and
government is collecting taxes so that they are able to serve the society by using it as a financial
resources. The government in UK is using these sources of taxes for funding various public
services, welfare benefits and healthcare services. Taxation system is very important part of
overall economical framework across countries. It is helping in government of a country to earn
revenues. There are different types of taxes that include indirect taxes and direct taxes that are
formulated as per the legal and structural requirements of a specific country. Present report is
based on a research analysis of understand the preset taxation system across UK the main aim of
the report is to determine several areas that require further improvement in the taxation system
across UK (Pedersen, 2020). In the present research there is formation of a literature review for
the purpose of analysing the concept of taxation as a financial charge affecting the different
system across UK.
Research rationale:
In UK the present taxations system is different as it is associated with different types of taxes
that have to be paid by individuals with respect to their specific requirements. The present
taxation system across UK is based on encouraging savings, investments and charitable
donations. It is discouraging motoring, smoking, drinking alcohol and instances of environmental
pollution. Present research report is very helpful in evaluating the way taxation system is
assisting in the process of growth and revenue of government. It is going to help in increasing the
present research and management skills further overall base of present knowledge will also be
enhanced through this report.
Research background:
Taxation is a system that is used by government for the process of rising revenue for the purpose
of funding their overall expenditure. Taxation policies are influencing both economic factors and
the overall behaviour of individuals and business. Economic factors that are affected from
taxation system include the employment level and the inflation rates of a economy. this research
report is going to assist in the process of understand the sets of income tax such as there are
different types of taxation system which includes progressive, regressive, proportional based on
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Ad valoerm principle that is calculate as the percentage of total value of a item. All this varies as
per the specific standards set by the government of a country.
Scope of the study:
The present research report is based on analysing the basic improvement areas that are required
to be corrected in the present UK taxation system. With time there has been a complete change in
the way taxation system is being managed across UK. So there is a requirement to identify and
understand the present structure that is the present taxation system along with the challenges that
can arise while such changes are to be implemented. Apart from this there is further requirement
to form required strategies to deal with such challenges that can negatively affect the present
taxation structure across UK. This report is going to assist in the process of having best practises
that can lead to dealing with overall differences and gaps that are part of present taxation
structure and the specific requirements or changes that are to be done in order to deal with
inefficiencies of this system.
Aim and objectives
Aim
To determine the areas requiring improvement about the taxation system of the UK.
Objectives
 To understand the current taxation system of the UK.
 To identify the areas requiring changes in the system,
 To analyze the challenges that might incur for imposing changes.
 To recommend the ways by which barriers can be mitigated.
Research questions
1. How is the current taxation system working?
2. What are the areas where changes are required?
3. What are the challenges for introducing the new reforms in the taxation system?
4. What are the ways through which challenges can be reduced?
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Literature review
Theme 1: Understand the current taxation system of the UK.
As per (Bournakis and Mallick, 2018), In UK HMRC is collecting taxes from various sources
to ensure that the money is available to fund the public services across UK. The major taxation
systems that are administer by HMRC includes the national insurance, income tax, capital gain
tax, inheritance tax, and value added tax and corporation taxation system (British taxes: a guide
to the UK tax system, 2020).
In UK, Hr revenue and customers is responsible for the purpose of administering and the process
of collecting taxes. The tax receipts for UK are at 633.4 billion pounds in year 2019/20. There
has been an increase of 2.1 percent as compared to previous year. Basic UK taxes include
property taxes, income taxes, capital gains, UK inheritance taxes & the value added taxes. These
are the progressive taxes that is higher incomes have to be paid at higher rates. The British fiscal
system is applied across UK, Scotland and England, Wales, Northern Ireland. The taxation
system across UK involves payments across three different levels of government (Eskelinen,
2018). It includes the central government, local government and devolved governments inform
of council taxes. Local governments are responsible for administering the process of council
taxation in UK.
Local government in UK are responsible for administering the process of council taxes. Value
added taxes are applied across UK to all goods & services. It is also applicable to goods that are
bought from UK beyond exceeding limits. Since year 2021 if there is import or export items
online from outside UK ten it must not exceed 135 pounds while the person is paying VAT at a
particular point of sale, the standard commercial tax rate in UK is ranging at 20 percent although
some of the goods and services may be subjected to low UK commercial tax rates (Taxes in the
United Kingdom, 2020). There are VAT exemptions that are also available on some of the items
such as long term medical supplies. Visitors and tourist across UK can shop for tax free during
the time period of their overalls stay. They are entitled for claiming a refund of VAT paid for the
goods that are bought in the country provide that they are taking the items with them while they
are leaving UK. Mostly the refund charges or shop is charging a fee for the purpose of offering
the services of tax free shopping to people, these refunds are then claimed by last day of third
months after the time period of one month at which it is bought. These are generally available to
visitors, tourists and UK nationals who are living abroad for a minimum time period of 12
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months (Üşenmez, 2018). Not each retailer is claiming a refund they have to find a shop that can
offer them with the facility of VAT checking or refund.
With various taxes for which the residents of UK are liable there is exception of VAT in some of
the situations.
In year 2020-21 all the individuals are permitted for personal allowances of 12,500 pounds that is
making income below at this level are exempted, in UK the overall income rates are depending
on the income of an individual. These steps and bands are also determined by other aspects that
includes capital gains. The overall Taxation rates across UK are same for everyone regardless of
the residency status (Song, Seetaram. and Ye, 2019). The residency status is dictating the income
source that has to be part of return. An individual who is UK resident is taxed on their income
worldwide with allowances to percent the situation of double taxation from some of the
countries. For NON UK resident there is payment of taxation only on income that is earned
across UK.
Corporation taxation system across UK is regulated by the corporation tact act 2010. It is limited
by foreign organisations and limited companies with UK branch and offices have to pay
corporation tax and taxable profits (Beenstock, 2018). It includes trading profits, chargeable
gains and investments from selling assets; a UK limited company has to pay corporation tax on
their taxable profits. It includes investments, trading profits and chargeable gains arising from
selling of assets. In UK a limited company is paying corporation tax on profits from UK &
abroad. Since first April 2015 this taxation rate in UK is 15 percent.
Employment taxes across UK is based on deducting of personal income tax & national insurance
contributions from employment via system that is named as PAYE (pay as you earn).other
dexruiisb of the business may includes some of the pension contributions or loan repayments.
Business has to register themselves as employer on HM revenue or customs to get login via a
PAYE online or get them registered as authorised agent as accountant.
Personal income taxation across UK is register under Income tax act 2007. The overall rate of
income tax is depended on their earned income is above of their personal allowance in the
taxation year. In UK the overall taxation revenue is a mix of individual taxes, social insurance
taxes, taxes on goods and services, property taxes etc. there is a mix of taxation policies that is
posing an influence on the neutral taxation system and distortionary system (Yang. and Metallo,
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2018). Taxes on income can create more economic harm as compared to taxation on property
and consumption patterns.
Sometimes there are instances of tax evasion or tax avoidance also (Bournakis and Mallick,
2018). Tax evasion is the actions taken to avoid or reduce the tax by use of illegal means and tax
avoidance is related with using the tax system for own advantage to mimes the taxation liability;
such instances are leading to taking benefits from the loopholes that are part of taxation system
across UK. In which tax avoidance is considered as legal and tax evasion is not a legal
phenomenon. Apart from this the taxation system across UK requires following up of certain
specific professional code of ethics and conducts that can help in having proper adherence and
reliance to such aspects that are necessary for smooth functioning of the overall taxation system
(Tingand Gray, 2019).
Money laundering regulations are also used for the purpose of dealing with regulated sectors so
that there can be reporting of any suspicious activities. Money laundering officers are responsible
for depicting of any suspicious transactions or activities that have to be timely reported to
national crime agencies. Business with regulated sectors must possess a proper reporting system
to report any type of suspicious aspect that can occur in the taxation payment systems.
Theme 2: To identify the areas requiring changes in the system,
As per view of Clougherty, Bunn and Asen (2020), with the changing time there are certin
changes that may be required with time. Especially in this present situation of COVID 19 virus
there is an economic challenges that is faced by countries because of a complete drastic impact
on the economic conditions of countries. Government on UK is working across all the measures
that have to be taken in order to deal with the process of maximisation of present economic
growth of the country. For this there is need to deal with controversial policy choices and the
various difficult political tradeoffs (Sandford, 2018). Government has to be bold enough to deal
with such changes.
Tax reform is one of the main levers of government that can be used for boosting of the economy
in long run. For this overall system of country’s taxation system has to be improved so that
further investment and business can be attracted for the purpose of encouraging
entrepreneurship. It can help in elimination of deadweight costs that can help in achievement of
higher growth. Overhauling the taxation system is not a straightforward task.
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There is need to identify some of various aspects of taxation system. For this there osi need to
define some of taxation reforms that have to be corrected as per specific requirements of the
system. A pro approach growth taxation system can be used. Firstly there is need to analyse the
marginal tax rates that are required for achievement of higher growth as if is low then it may
discourage the overall economic activities. Marginal taxation rates are important determinant of
the tax competitiveness of a country to determine how much attractive a business and investor
relations are as compared to other countries. Another aspect that requires some modifications in
the present taxation policy across UK is neutrality. It is the extent to which taxation system is
letting the business to make decision based on various economic merits and rather than for tax
reasons. Having absolute neutrality cannot be a practical objective as it affects taxation
behaviour to some extent. Neutrality can be achieved by combining of the lower taxation rates
with the broader taxation rates; tax has to be applied as possible; across the economy without any
type of targeted tax breaks in specific sectors that includes products, individual groups and
sectors. In some instances broader taxation rates across UK might be economically damaging
(Neill. and Orr, 2018).
Another way of approaching a pre taxation reform is by looking for balance among various
revenue sources. It is important aspect because there are some taxes that may be worse as
compared to others. A pro growth taxation system may have to be maximized as compared to
least distortive taxation rates. OCED research suggests that the corporate income taxation rates
may be damaging the tax in GDP per capita. It is followed by personal income. Recurrent taxes
on immovable properly may be least damaging sources of revenue that is followed by
consumption rates and other form of property taxes. While UK has for lowest corporation rates
in OECD the measures of cost recovery are ranks from last. There is need to reform the
individual income taxes that are dividends and wages have to be reformed to minimise the
overall complexity level and double taxation systems. The present individual taxes have to be
embedded with higher effectiveness of marginal tax rates so that there can be wider tax reliefs
that are providing to individuals. So there is need of short sighted measures that includes high
income child benefit charges and withdrawal of personal allowance, pension tax reliefs that have
to be timely reviewed and reformed (Shin, 2020). The present business rates system are
inefficient and outdates so there is need for a reformed tax base that can be used to analyse the
underlying value with its permitted use but plants, building and machinery’s have to be exclude
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from this. Apart from this repeal stamp duty tax can inhibit transactions and can cause serious
distortions in the market the SDLT might create extra burden while selling of home by people.
So there may be reduced turnover in housing markets that may lead to lessening of revenue in
previously thoughts and when this distortion might removed it may lead to dynamism in the UK
housing markets. Real stamp duty on shares equates to the overall financial transaction tax that
may directly increase the overall cost of buying & selling of equities across UK. The burden of
tax may accumulate as shares are traded. So, there is requirement to make changes in the
portfolio rebalancing process in terms of managing tax rates on ones savings (A Framework for
the Future: Reforming the UK Tax System, 2020).
Theme 3: To analyze the challenges that might incur for imposing changes.
According to the point of view of Robaina-Alves, Moutinho and Costa (2016), the primal
barrier related to reforming of taxation system is poor knowledge of public and understanding
regarding tax system that leads to limited appreciation related to problem and merit related to
change. In addition to this, the present system is determined as a complex and it is expected from
public and it is helpful in increasing understanding related to tax system. Therefore, the
Government of UK do not decide regarding individual person and provide discussion of issues
because the nation confront different kind of challenges that provide low quality as well as
uniform nature of public about tax reform in addition with there is a opportunity of occurrence of
behavioural bias between UK people. In assistance of this, defective taxation technique is helpful
in meeting these kinds of difficulties in an appropriate manner (Loutzenhiser, 2020). Therefore,
the reasonable as well as sensible changes to tax framework provide remittance to government to
raise revenue along with negative outcomes and framework that is vital for economic changes &
also provide guarantee that help in getting positioned and aids assistance to address financial
difficulties in more appropriate manner.
Such kind of changes is executed by government distributional & also stated by author that
there are various kind of challenges which is occur in execution of research tax reform in UK,
the government is needed to impose such kind of strategy that help in increasing & overcoming
from this kind of barrier. And, it is assessing that the government focuses on adopting different
kind of strategy in order to overcoming from barrier during particular phase of time period. Due
to having a poor knowledge related to taxation system it enforces direct effect on country during
particular phase of time period (Knudsen, 2018). The Government of UK focuses on
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implementing different kind of strategy in order to overcoming from various issues during the
period of time. In addition to this, they focus on grabbing opportunities of occurrence related to
biasness of UK people. Thus, the defective technique of taxation is useful in making this type of
difficulty in proper way.
Theme 4: To recommend the ways by which barriers can be mitigated.
As per view points of Gabbai (2020), Lowering and flattening taxes are required to improve
the process of competiveness and remove all negative invectives for individuals to earn higher
wages. There is need for adjusting the present dividend taxation rates to reflect the corporation
rates that must be not higher than the top rates of individual income. Further there is need of
addressing of the effective rate cliffs (Freire-González, 2018). The taxation system of UK is
through complicated provisions that may lead to impact on marginal taxation rates and spike to
punitive levels.
For the purpose of dealing with such challenge that are arising in the course of making necessary
reforms includes the development of a effective taxation system that is important aim of any
modern government. Brexit situation has lead to long shadow and lead to depletion of
governments political capital it is also distracting attention from other long term polices
questions that include tax reform. There is requirement to develop a effective taxation system
that is main objective of government in UK.
Government has to focus on certain awareness as revenues are falling. For the purpose of
maintaining the quality and scope of services that are presently offered. Public spending in
present times have to be managed as there is rise of 38 billion pounds in a year in today’s terms
and by the need of next coming decade (The tax system needs changing to meet the needs of the
future, 2019). For the purpose of dealing with barriers such as high amount of uncertain and
complexity is to deal with proper interactions with different parts of the system. The present
system of welfare and income taxes that is creating serious distinctiveness and inconsistencies
across the taxation system in UK. The present system is discouraging the system of corporate
taxes business investment as there is focus on debt financing over equity finances. There is lack
of integration as part of other tax system that is leading towards the distortions of the choices for
legal form. In order to deal with such issues there is need for an effective system of taxation.
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For the purpose of managing overall associated cost the government has to take best courses of
action for managing the government’s ability to deal with the taxation changes. Secondly the
government has to form effective strategies so that the overall taxation system across UK can
work sensibly together, such as corporate taxes and personal taxes have to be fit with each other
so that the income received does not imply different amount of tax paid (Avdagicand Savage,
2021). There is need to consider the appropriate structures and taxes on earnings wit taking into
account the taxes of profits, savings and consumption. The key principle while making several
policy decisions is to deal with hurdles that are affecting the present neutrality that requires clear
justification. This test is required to be dealt with sin taxes, pensions, Educational investments,
R&D and child care. The overall taxation system has to be properly differentiated between the
self employed and employed (The tax system needs changing to meet the needs of the future,
2019).
Research Design and methodology
It is considered as a systematic method which is adopted in order to resolve issues and
problems related to research by organise data using different type of technique, offer
interpretation related to collect data and offer suitable conclusion in context of research data
(Riedel, Jin and Gao, 2020). In addition to this, it is determined as a blueprint that provides
guidelines in respect of organised investigation in an appropriate manner. Therefore, the research
is used for offering explanation in respect of stages through which researcher pass for improving
proper methodology. In addition to this, it is important in increasing essence connected to
research study for offering proper guidance that create proper option related to methodology that
is helpful in accomplishing outcome in future period of time. In addition to this, there are various
layers related to research which is given below:
Research philosophy
It is determined belief in context of method through which data in respect of
phenomenon is analysed in proper manner. There are two kinds of philosophies like
interpretivism as well as pragmatism. Herein, the interpretivism philosophy is used because this
is useful in increasing understanding regarding interest included in study.
Research approach
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It is determined as an investigation plan that offers solution to specific issues. There are
two approaches related to research that is useful. Therefore, inductive research is adopted for
specific or particular observation and deductive approach is adopted for scientific research. In
current investigation, the inductive research is used because according to analyses, the taxation
system of UK and the problem confronted by its public and its government. Therefore, the
researcher focuses on increasing knowledge regarding taxation system of UK and their current
position and how government handling it in an appropriate manner (Parker 2018).
Research choice
In research, there is a need of proper process so that data and information is collected as
per specific research topics. Quantitative, qualitative as well as mixed method, there are different
kinds of methodology that emphasize on number, words as well as so on. Therefore, the
qualitative source focuses on collecting and analysing words. In assistance of this, the qualitative
research is used when instant objective of research is determined as confirmatory in nature. For
organising present investigation, the qualitative research is adopted because it provides
information in non-numerical term according to viewpoint of respondent.
Research strategy
The strategy of research is related with tactics that provides appropriate direction to
researcher in reference of particular specific research area. In addition to this, the primal aim of
research strategy is to ensure that it is improved as per given need and the standard of quality
before starting research in proper way. In current research, the strategy related to research is used
in defining or assessing method and investigator used to execute research work in an appropriate
manner. In this type of research strategy include interview, survey, literature review & many
more. All type of strategies used as per need connected to research in which collection of reliable
information must be laid down as per research topic. In research work, there is a use of collecting
data that is useful in organised research in proper way. And, it is useful for researcher in
organising & gathering relevant information as per requirement connected to research. In present
research, the questionnaire is used for purpose of smooth conducting of research in proper way.
There are various types of questions which are prepared by researcher during the period of time.
Quantitative method
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It is considered as a method that emphasized on assessing objective and using numerical
& mathematical data which is collected by adopting survey, questionnaire and so on. Therefore,
by using qualitative method helps in organising information or data from different respondent.
Qualitative method
It is considered as a method that is depending on information which is obtained by
investigator by using Focus Group, questionnaire and so on. Therefore, in present research, the
qualitative method is adopted when there is adoption in non-numerical term of information,
according to perception of respondents (Laplante, 2017).
Data Collection
It is related with appropriate method of gathering data that is considered as a systematic
method in order to collect and analyse information from different sources. Therefore, it is assess
that primary source is adopted by investigator in order to collect data & information for
particular purpose and secondary data is adopted when already prevailed data is adopted by using
various sources like books, journal, article and so on. In current research, the main purpose is to
use secondary data that is determined as a reliable as well as valid. So that secondary sources is
used for collecting data from various sources such as books, online site, blogs that aids assistance
to get the relevant data to provide answer to stated question of research.
Data analysis
It signifies relevant outcome with help of collected data. Herein, thematic data analysis is
adopted to assess data that is represented within themes.
Ethical consideration
The researcher focuses on completing research by collecting data as well as relevant on
important information by using authentic sources. Therefore, the research is performed by author
and the information is kept confidential during particular phase of time period.
Reliability and validity In addition to this, the reliability and validity is necessary and
data collected must be reliable and by using a valid or reliable source like journal, online,
government sites and many more. In addition to this, by using this kind of source, the authentic
data & information is collected which is used in conducting research in proper way (Jimenez and
Iyer, 2016).
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Limitation
In addition to this, the primal limitation is availability of different type of data that create
confusion in front of research regarding using this research. In reference of data which is
received is older than it results in wrong research and if information is determined as a new then
there is opportunity for researcher in order conduct research in an appropriate manner.
Timeline
On
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Choosing
the
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Creating
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Developin
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Data
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Data
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Final
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n
Analysis and Discussion
(Source: Taxation, 2019)
From the above mentioned graph it can be analysed that taxation is one of the major sources of
government revenues across all countries. As per the recent estimates of International centre for
tax and development the total tax revenues are accounting for 80 percent of the total government
revenues and approval half of the countries across world and more than 50 percent in every
country. The data clearly reflects that developed countries are collecting higher revenues as
compared to developing countries despite the comparable statutory taxation rates after
controlling for various economic activities. On developed countries like UK as compared to
developing countries there is collection of revenues almost twice as compared to the developing
countries.
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Findings and conclusion
From the made analysis of various aspects of taxation policies across UK there is need to focus
on some urgently required transformations in the present structure of taxation policies. Such as
COVID 19 has hit much UK business.
1. Losses have been carried forward that has lead to significant drop in the overall tax revenues
on the foreseeable future, SEISS and CJRS is leaving UK government with deficit levels and
unprecedented dent. Tax may increase inevitable in medium to long term.
2. There is need of structural reforms in the UK taxation system as tax rises are required for
meaningful and sustainable impact. The suggestions for taxation reform across UK include
alignment of taxations with NICs and introduction of payroll levy on equivalent to
employers NIC for all different types of businesses. There is there is need for alignment of
CGT taxation rates and dividend rates that is replacing of SDLT, LBTT, LTT with various
annual property values that can help in reducing the zero wasted supplies for VAT purposes.
3. It has also been discovered from the course of present research work that the present
taxation system across UK is different from ideal that is creating unnecessary costs,
disincentives and distortions. It is associated with various problems in terms of higher fiscal
pressures and failing to address the problems. Such failures are affecting the present
economic growth and taxation revenue structure of UK.
4. Building up of an effective taxation system is a important objective for government for this
there is need to focus on changes and preparing of groundwork so that government is able to
deal with such issues that are arising in course of functioning.
5. In the present situation of COVID 19 pandemic that has affected different parts of the world
in different manner the government of UK have made several changes that are required so
that people are able to deal with this situation of changing external environment. The UK
government is working towards increasing business rates retail discount rates that are
applicable in England to 100 percent from the past time period of 12 months that started
from April 1, 2020.
6. For the purpose of having a good taxation system there is need of progressive with a
coherent and transparent rate structure. There is need of single integrated benefit for lower
income or high needs. A scheduled effective taxation rates reflects proper behavioural
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responses. The present taxation structure of UK is focussing on reducing employment as
there is need to pay taxes more than earnings by individual. This situation is affecting the
whole structure in a negative manner; there is a jumble of different effectives rates that is
leading to tapered allowances and a separate national insurance system.
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CONCLUSION
From the above made analysis it can be concluded that the taxation policy maker’s have
lacked a coherent system of policy making in last few years. It has become more difficult to have
a proper taxation strategy because of increased complexities across countries. It is in form of
various public services that includes health, education, welfare benefits, tax changes are
requiring more transparency and require long term directions. All this is associated with the
requirements of taxation changes that have to be effectively managed so that there can be
sufficient amount of revenue generation in the organisation. There are many issues that are at of
the present taxation system across UK it includes higher uncertainty over the policy directions
and high cost associated with the process of decision making. Along with it there is increasing
compliance cost that requires more reforms in the system so that there is higher clarity over the
purpose and role of the system that can help in having proper process of taxation policies across
UK. Government has to make efforts for having a clear strategy and high level of vision in the
overall taxation system that can provide a clear sense of direction with respect to future policy
changes that has to be assessed with view of effective taxation system across organisations.
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