Reducing Tax Avoidance by Changing Structures, Processes and Drafting

This paper argues that there is too great a reliance placed on anti-avoidance provisions, discretions reposed in the revenue, and judicially developed doctrines as a means of countering tax avoidance. In view of the difficulties in defining and countering tax avoidance, it is suggested that there should be a greater emphasis on reducing incentives for tax planning, changing legislation drafting approaches, restructuring the Government's tax collection organization, and reorganizing the tax collecting system to recognize and reflect the features of modern tax collecting that affect tax avoidance. The problems inherent in the current system are discussed as well as the changes which should be made to correct these problems, with a view to improving tax collecting overall