# Commission on Taxation seeks submissions



## Brendan Burgess (13 Mar 2008)

http://www.taxcommission.ie/submissions.html

*[FONT=&quot]Overview                              [/FONT]*
                                           [FONT=&quot]1.[/FONT]                              [FONT=&quot]The Commission on Taxation was established on 14               February, 2008 to review the structure, efficiency and appropriateness of the               Irish taxation system.  In setting up the               Commission, the Tánaiste, Brian Cowen, TD, indicated that its work would help               establish the framework within which tax policy would be set for the next               decade at least, and that it was important that it take a strategic, considered               and balanced perspective that recognised the evolving challenges ahead.                              [/FONT]

*[FONT=&quot]Submissions                              [/FONT]*
                                           [FONT=&quot]2.[/FONT]                              [FONT=&quot]Written submissions received by the Commission on               Taxation are an important source of views for it in fulfilling its               mandate.  They also provide interested               parties with an opportunity to make proposals on one or more of the topics               covered in the terms of reference.   This document outlines guiding principles for               submissions to the Commission.                              [/FONT]



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[FONT=&quot]Terms of reference               area to which the submission relates                              [/FONT]
                                           [FONT=&quot]6.[/FONT]                              [FONT=&quot]The terms of reference area to which the submission relates should be indicated.  The terms of reference are outlined in the Press Release:  the Commission is charged with considering the structure of the taxation system in the context of maintaining an equitable incidence of taxation and a strong economy, and specifically to:                [/FONT]
                                           [FONT=&quot]a.[/FONT]                              [FONT=&quot]consider how best the tax system can support the               economic activity and promote increased employment and prosperity while               providing the resources necessary to meet the cost of public services and other               Government outlays in the medium and longer term;                              [/FONT]
                                           [FONT=&quot]b.[/FONT]                              [FONT=&quot]consider how best the tax system can encourage long               term savings to meet the needs of retirement;                              [/FONT]
                                           [FONT=&quot]c.[/FONT]                              [FONT=&quot]examine the balance achieved between taxes collected               on income, capital and spending;                              [/FONT]
                                           [FONT=&quot]d.[/FONT]                              [FONT=&quot]review all tax expenditures with a view to assessing               the economic and social benefits they deliver and to recommend the               discontinuation of those that are unjustifiable on cost/benefit grounds;                              [/FONT]
                                           [FONT=&quot]e.[/FONT]                              [FONT=&quot]consider options for the future financing of local               government; and                              [/FONT]
                                           [FONT=&quot]f.[/FONT]                              [FONT=&quot]investigate fiscal measures to protect and enhance the               environment including the introduction of a carbon tax.                              [/FONT]



[FONT=&quot]Contextual framework.[/FONT][FONT=&quot] An outline of                 how the proposal would contribute to the achievement of each of the four                 areas (listed below) outlined in the Programme for Government June 2007                                  [FONT=&quot][1][/FONT]                                    should be included where                 applicable.  The work of the                 Commission is being conducted in the context of the commitments on                 economic competitiveness and on taxation contained in the Programme for                 Government, as follows                                  [/FONT]
                                           [FONT=&quot]c.[/FONT]                              [FONT=&quot]to keep the overall tax burden low and implement further               changes to enhance the rewards of work while increasing the fairness of the tax               system,                              [/FONT]
                                           [FONT=&quot]d.[/FONT]                              [FONT=&quot]to ensure that our regulatory framework remains               flexible, proportionate, and up to date,                              [/FONT]
                                           [FONT=&quot]e.[/FONT]                              [FONT=&quot]to introduce measures to further lower carbon               emissions and to phase in on a revenue neutral basis appropriate fiscal               measures including a carbon levy over the lifetime of the Government, and                              [/FONT]
                                           [FONT=&quot]f.[/FONT]                              [FONT=&quot]the guarantee that the 12.5% corporation tax rate will               remain.                              [/FONT]



*[FONT=&quot]PRACTICAL ISSUES                              [/FONT]*​ 
*[FONT=&quot]Format for correspondence                              [/FONT]*
                                           [FONT=&quot]10.[/FONT]                              [FONT=&quot]Where               possible, submissions should be emailed to the Commission at:  info@taxcommission.ie . While electronic format is strongly encouraged, persons who wish to make a               submission but who are not in a position to do so by email may make their               submission in writing.                               [/FONT]


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