Paying Taxes 2015 : The Global Picture

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作者：

World Bank Group

来源地址：

http://hdl.handle.net/10986/21794

关键词：

ACCOUNTING;  ADVANCED ECONOMIES;  BENCHMARK;  BENCHMARKING;  BUSINESS CASE;  BUSINESS DEVELOPMENT;  BUSINESS ENVIRONMENT;  BUSINESS INVESTMENT;  BUSINESS TAX;  CAPITAL GAINS;  CAPITAL GAINS TAX;  CAPITAL INVESTMENT;  CHECKS;  COMMUNICATION TECHNOLOGIES;  COMPETITIVENESS;  CONSUMERS;  CONSUMPTION TAX;  CONSUMPTION TAXES;  CORPORATE INCOME TAX;  CORPORATE INCOME TAXES;  CORPORATE TAX;  CORPORATE TAXATION;  CREDIT LINES;  CROSS-BORDER TRANSACTIONS;  CUSTOMER SERVICES;  CUSTOMS UNION;  DEBT LEVELS;  DEDUCTIONS;  DEMOGRAPHIC;  DEVELOPING COUNTRIES;  DIVIDENDS;  ECONOMIC CRISIS;  ECONOMIC DEVELOPMENT;  ECONOMIC DOWNTURN;  ECONOMIC DOWNTURNS;  ECONOMIC OUTLOOK;  EMPLOYMENT TAXES;  ENERGY TAXES;  ENVIRONMENTAL TAXES;  EQUIPMENT;  ESTATE TAX;  EXPENDITURE;  EXPENDITURES;  EXPORTS;  FORECASTS;  FREE TRADE;  FUTURE GROWTH;  FUTURE STUDIES;  GDP;  GOVERNMENT POLICY;  GOVERNMENT REVENUE;  GROSS DOMESTIC PRODUCT;  IMMOVABLE PROPERTY;  INDEBTEDNESS;  INHERITANCE;  INSURANCE;  INTEREST EXPENSE;  INTEREST INCOME;  INTERNATIONAL LABOUR ORGANIZATION;  JOB CREATION;  LAND TAX;  LEVY;  LOCAL BUSINESS;  MINIMUM INCOME TAX;  MONETARY FUND;  NATIONAL INCOME;  OUTPUT;  PAYMENT SYSTEMS;  PENSION;  PENSION CONTRIBUTION;  PENSION SYSTEMS;  PENSIONS;  PERSONAL INCOME;  PERSONAL INCOME TAX;  PRIVATE SECTOR DEVELOPMENT;  PROPERTY TAX;  PROPERTY TAXES;  PUBLIC DEBT;  PUBLIC INVESTMENTS;  PUBLIC SPENDING;  REAL ESTATE;  SALES TAX;  SALES TAXES;  SAVINGS;  SURTAX;  SUSTAINABLE GROWTH;  TAX;  TAX ADMINISTRATION;  TAX BASE;  TAX BASES;  TAX BRACKETS;  TAX CHANGES;  TAX COMPLIANCE;  TAX CREDIT;  TAX DEDUCTION;  TAX EVASION;  TAX EXEMPTION;  TAX EXEMPTIONS;  TAX HAVENS;  TAX LAW;  TAX LEGISLATION;  TAX LIABILITIES;  TAX LIABILITY;  TAX OBLIGATIONS;  TAX POLICIES;  TAX POLICY;  TAX RATE;  TAX RATES;  TAX REFORM;  TAX REFORMS;  TAX REGIME;  TAX RETURN;  TAX RETURNS;  TAX REVENUE;  TAX REVENUES;  TAX RULES;  TAX SYSTEM;  TAX SYSTEMS;  TAX TREATMENT;  TAXABLE INCOME;  TAXATION;  TAXATION LAW;  TAXPAYER;  TAXPAYERS;  TECHNOLOGICAL CHANGE;  TELECOMMUNICATIONS;  TOBACCO TAXES;  TRADE ASSOCIATION;  TRANCHE;  TRANSACTION;  TRANSFER TAXES;  TRANSPARENCY;  TURNOVER;  TURNOVER TAX;  UNEMPLOYMENT;  VALUE ADDED;  VALUE ADDED TAX;  WEALTH;  WEALTH TAX;  WORLD DEVELOPMENT INDICATORS;  Report; 

年份：

2015

出版地：

Washington,USA

语种：

English

摘要：

This is the tenth year that the paying taxes indicator has been part of the World Bank Doing Business project. The journey over the period of the study has been an eventful and interesting one and the economic backdrop continues to present a challenging environment for governments as they consider their future fiscal policies. Globalization, the march of technological change, changing demographic patterns and the persistent challenges that continue around climate change and the environment all come together to generate a turbulent mix of issues which have a significant impact on fiscal policy and the associated tax systems. Against this backdrop, this year the Organization for Economic Co-operation and Development (OECD) has put forward proposals for changing the international tax rules to modernize them for today s globalized business and to address concerns over base erosion and profit shifting (BEPS). It is apparent that these proposals are already changing the way some tax authorities apply existing rules, leading to new and increased uncertainty for business, at least in the short term. Alongside all of this however there are two simple, mutually supportive objectives for governments; to ensure that there are sufficient public revenues for the future, to lay a foundation for sustained improvements in productivity, while at the same time incentivising investment and economic growth. This year the authors have also focused more on the compliance aspects of the information that authors collect through the study. Stable tax systems and strong tax administrations are important for businesses, helping them to operate in an environment where the tax treatment of transactions is predictable, and where governments operate transparently. The paying taxes study provides an unrivalled global database which supports an ongoing research program.