A Scottish Tax System: Imagining the Future

Stephen Richard — Mon, 06 Sep 2021 16:57:58 +0000

Primary Author or Creator

Richard Murphy

Stephen Richard Mon, 09/06/2021 - 17:57

Additional Author(s) / Creators

Common Weal

Date Published

Tue, 07/10/2018 - 12:00

Category

Taxation

Type of Resource

Policy Paper

Fast Facts

Richard Murphy argues that an independent Scotland could fix the inefficiencies and large scale abuses of the UK tax system if it took an entirely different approach, creating a system that works better for Scotland’s economy and society.

More details

The report is split into four sections.

― The first considers the principles and foundations on which a Scottish tax system should be based. These are social and economic. As a result the human rights on which Scottish tax should be based are considered, as are the economics that underpin a modern understanding of how tax works and fits into the macroeconomic environment.

― Second, observations on the political and functional organisation of a Scottish tax system are made. These give attention to both the political and administrative dimensions of this issue and how both will need to be structured if a truly accountable tax system is to be created.

― Thirdly, the interaction of the Scottish tax system with those systems from which it will need to draw data to ensure that taxes can be properly charged are discussed to emphasise that tax does not exist in isolation but must be integrated across systems of government.

― Fourthly, there is discussion on more detailed aspects of the tax system Scotland will need. This looks at the actual taxes required. This section also looks at the mechanisms required to beat tax abuse, including the necessary accounting and company law required to minimise the chance that this abuse occurs.

Resource Address (URL)

https://commonweal.scot/wp-content/uploads/2017/09/A-Scottish-Tax-System-Imagin…

Keywords

Taxation

Scottish tax system

Language English