Challenges in achieving transparency, simplicity and administering of the United States tax code

Purpose – The purpose of this paper is to provide a brief overview of the issues of simplicity, transparency, equity and effectively administering the United States tax code. Design/methodology/approach – Based upon a literature study and discussions with leading tax professionals. Findings – Tax systems that are difficult to comply with and administer may lack transparency. A nontransparent tax system could be difficult to administer because tax administrators may have difficulty consistently applying the law to taxpayers in similar situations. In this sense, transparency is closely linked to the simplicity and effectively administering the United States tax system. Originality/ value – Provides for a non‐technical read for managers who seek a high level overview of the subject and are non‐tax professionals.