asked the Minister for Finance if he will make a statement detailing the steps taken to date by the Government to bring about reform of the taxation system, as promised by the Government party during the last election.
Written Answers. - Taxation System Reform.
19.
The 1987 budget saw the introduction of a number of changes in the area of taxation. These included: the restriction of travellers duty free allowances to persons whose journeys outside the jurisdiction of the State are in excess of 48 hours; the introduction of a system of deduction of tax at source on fees paid by certain public authorities to professional people; and a task force to concentrate on the collection of arrears of tax.
In the Programme for National Recovery the Government have given a commitment to reform of the tax system over the period of the programme. In particular the Government are committed to the following: income tax reductions which will ensure significant progress towards having two-thirds of taxpayers on the standard rate by adjustment of the 35 per cent band; the introduction of self-assessment for corporation tax and income tax of the self-employed; the drawing up by the Revenue Commissioners of a programme and timetable for reduction and elimination of arrears; the introduction of improved tax collection and enforcement procedures.