Paying Taxes 2016

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作者：

World Bank Group

来源地址：

http://hdl.handle.net/10986/23780

关键词：

TAX INCENTIVES;  TAX ENFORCEMENT;  TAX RESEARCH;  DEFICIT;  CORPORATION TAX;  INTEREST INCOME;  LIABILITY;  EQUIPMENT;  ACCOUNTING;  TAX DEDUCTIBLE;  EXCISE TAXES;  PROPERTY TAX;  ADDED TAX;  CORPORATE TAX RATE;  WITHHOLDING TAX;  INTEREST;  TAX COMPLIANCE COSTS;  PUBLIC INVESTMENTS;  EXCHANGE;  PROGRESSIVE TAX;  TAXATION LEVELS;  TAX COLLECTION;  TAXPAYER COMPLIANCE;  REVENUES;  SALES TAX;  FINANCIAL STATEMENTS;  CONSUMPTION TAXES;  TAX BENEFITS;  TAX SIMPLIFICATION;  TAX COMPLIANCE;  TAX SYSTEMS;  TAX STRUCTURES;  TAX;  INCOME TAX;  TAXABLE INCOME;  TAX LEGISLATION;  CORPORATE INCOME TAX;  DEVELOPING COUNTRY;  WEALTH TAX;  ELECTRONIC BANKING;  BUDGET;  INTEREST EXPENSE;  TAX WEDGE;  TAX AUDITS;  CAPITAL GAINS;  CORPORATE INCOME TAXES;  TAX TREATIES;  TAX REGULATIONS;  DIRECT TAXATION;  TAX LIABILITIES;  SALES TAXES;  TAX EXEMPTIONS;  TRANSFER TAX;  TURNOVER TAXES;  MONETARY FUND;  VALUE ADDED TAX;  DEFICITS;  RETURN;  CONSUMPTION TAX;  TAX BASE;  BUDGET DEFICITS;  TAX REVENUES;  FINANCE;  CORPORATE TAX;  TAX RECEIPTS;  TAXES;  TAX REFORMS;  TAX OFFICES;  GLOBAL ECONOMIES;  FISCAL DEFICIT;  TRANSACTIONS;  INCOME TAXES;  VALUE ADDED TAXES;  TAX CREDIT;  GOOD;  TAX RATE;  TRANSPARENCY;  PROPERTY TAXES;  TRANSFER TAXES;  ESTATE TAX;  FLAT TAX;  FINANCIAL CRISIS;  TURNOVER;  FUTURE;  TAX LAWS;  BUSINESS TAXES;  RETURNS;  TAX INCREASES;  TAX REGIMES;  CASH INFLOWS;  ENVIRONMENTAL TAXES;  GOVERNMENT REVENUE;  ALTERNATIVE MINIMUM TAX;  PROPERTY;  TRANSPORT TAX;  TAX EVASION;  ENVIRONMENTAL TAX;  PROPERTIES;  SINGLE TAX;  TAX RATES;  TAX LIABILITY;  CAPITAL GAINS TAX;  PAYROLL TAXES;  TAX REVENUE;  LEVY;  INSURANCE;  EMPLOYMENT TAXES;  INSURANCE PREMIUMS;  TAXATION;  PERSONAL INCOME TAX;  PAYROLL TAX;  TAX LAW;  TAX ACCOUNTING;  TAX CREDITS;  GOODS;  SECURITY;  TAX ASSESSMENTS;  LAND TAX;  INVESTMENT;  TAX WEDGES;  SHARE;  ADDED TAXES;  TAX SYSTEM;  TAXPAYERS;  BUSINESS TAX;  TAX ADMINISTRATION;  REVENUE;  TAX ASSESSMENT;  TAX POLICY;  LEVIES;  PROFIT;  TAX DEDUCTIONS;  INVESTMENTS;  LENDING;  EMPLOYMENT TAX;  DEDUCTIONS;  TAX REFORM;  TAX RETURN;  TAX COLLECTORS;  EXPENDITURE TAXES;  CARBON TAX;  PROFITS;  FINANCIAL SYSTEMS;  TAX CONSTRAINTS;  PAYMENT SYSTEMS;  TAX REFUNDS;  TAX RETURNS;  REGISTRATION TAX;  TAX REDUCTIONS;  TAX RULINGS;  TAX OBLIGATIONS;  TAX AUDITING;  Report; 

年份：

2016

出版地：

Washington,USA

语种：

English

摘要：

Since the first edition of paying taxes, and especially following the global financial crisis, the media, the public, and many policymakers have become increasingly interested in how international tax systems operate. Most recently the focus has been the work initiated by the G20 and carried out by the Organization of Economic Cooperation and Development (OECD) on base erosion and profit shifting (BEPS). The BEPS agenda however does not consider what some commentators will consider to be equally important issues for developing economies, including how to enhance the administrative capacities of tax authorities, reduce the informal economy, and corruption while promoting growth and investment. The paying taxes study, with its emphasis on efficient tax compliance and straightforward tax regimes provides valuable insight into many of these developing country issues. It can be an invaluable source of information to decision-makers, providing an independent assessment of whether interventions are resulting in a simplified compliance process for a standardized domestic model business. Governments also often find it useful to be able to learn from the experience of economies in their peer group and to consider whether a measure adopted elsewhere may be relevant for the economy.