The Irish Taxation Institute has called for the introduction of an early pre-Budget report which would set out the policy framework for the next year.
In its submission to the Commission on Taxation, the institute says the current system leaves very little opportunity for real scrutiny of proposed tax changes. It says a pre-Budget report would allow 'more informed and effective consultation'.
The Commission on Taxation is carrying out a review of the whole tax system.
The ITI also called for better tax incentives for research and development (R&D), including a wider definition of what qualifies as R&D.
Among the ITI's other proposals are the appointment of a tax ombudsman, a regular review of interest rates for overpaid and underpaid taxes and the introduction of simpler tax returns.
The tax body also urges that any carbon taxes should not add to the total tax burden, and should take account of the level of similar taxes in other countries, particularly the UK.
The ITI represents professionals involved in taxation, such as consultants, accountants, barristers and solicitors.
