Frank Høgholm Pedersen bidrager til diskussionen om forenkling ved Skattepolitisk Døgn – Københavns Universitet

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11. oktober 2018

Frank Høgholm Pedersen bidrager til diskussionen om forenkling ved Skattepolitisk Døgn

Fremtidens skattesystem er til diskussion de næste 24 timer. Skatteministeren har inviteret fagfolk, politikere og eksperter til Skattepolitisk Døgn. Temaet er forenkling og digitalisering. Blandt de inviterede eksperter er postdoc. Frank Høgholm Pedersen, der i august tiltrådte ved Det Juridiske Fakultet, Københavns Universitet. Frank har tidligere forsket ved New York University, og er internationalt anerkendt for sin forskning i skattekompleksitet og kompleksitetshåndtering. Blandt Franks arbejde er analyse af skattekompleksitet ud fra teorien om, at nutidens samfund kan forstås som hyperkomplekst (Lars Qvortrup: Det hyperkomplekse samfund). Fremtidens skattesystem bliver ikke mindre komplekst, men vi kan øge brugervenligheden, og der er brug for tiltag, der kan forbedre tilliden til et system, som ingen kan have fuld overblik over.

Blandt Frank Høgholm Pedersens publikationer er A Contemporary Approach to Tax Complexity

A way to portray the contemporary is through the notions of complex simplicity and organized complexity. Complex simplicity stands for the notion that while a system or organization might be quite comprehensive, each small unit functions according to simple principles. This was the industrial society’s mode of organization. The archetype is a watch or other mechanical device. An organizational example is the Ford Motor Company, which had, enthroned at its pinnacle, reason personified: the paragon of industrial leadership, Henry Ford. (In the Charlie Chaplin film Modern Times (1936), a comic look at complex simplicity, one finds in the centre the President of Electro Steel Corp., the anthropocentrically rational leader who has indirect insight and control over the whole complicated organizational machine.)  Such companies, like large public bureaucracies, worked by breaking down all elements into their smallest units. In organized complexity, by contrast, rather than an arrangement of small, simple pieces, there are multifarious interactions by each unit, each of which is also complex. A contemporary tax system – which frequently deals with tax issues across national borders – might best be understood using the notion of organized complexity.

En anden publikation, der ligeledes kan downloades i fuld version, er Advancing the Study of Tax Complexity with the Usability Model.