The Comparative Importance of 10 Guiding Principles Relevant to Tax Legislation

Abstract

This paper reports the findings of a 2017 study undertaken to determine taxpayer perceptions about the relative importance of 10 guiding principles of a good tax system. These perceptions are compared to a similar study undertaken in 2003 and again in 2007 to see whether changes in taxpayer opinions have taken place over time. The paper also discusses differences in perceptions about the importance of these principles based on taxpayer political affiliation and ideological philosophy.