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Top tax system: a common taxation system for all nations

Varma, Vijaya Krushna Varma (2009): Top tax system: a common taxation system for all nations.

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Abstract

Ultimate tax reforms - All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called “TOP Tax system” is adopted and implemented by all nations.TOP Tax system will relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases.Taxation, tax collection, tax enforcement and tax compliance are unified and integrated in the banking system.Citizens need not maintain separate account books and submit tax returns annually for paying either Direct taxes on personal incomes or Indirect taxes while running business or industry.

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