Paying Taxes 2012 : The Global Picture

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作者：

World Bank

来源地址：

http://hdl.handle.net/10986/27087

关键词：

ACCOUNTING;  BARRIER;  BASIC EDUCATION;  BUSINESS CASE;  BUSINESS ENVIRONMENT;  BUSINESS INVESTMENT;  BUSINESS TAX;  CAPITAL GAIN;  CAPITAL GAINS;  CAPITAL GAINS TAX;  CDS;  COMPLIANCE COST;  COMPUTER SYSTEM;  CONSUMPTION TAX;  CONSUMPTION TAXES;  CORPORATE INCOME TAX;  CORPORATE TAXES;  COUNTRY TO COUNTRY;  DEBT;  DEDUCTIONS;  DEVELOPING COUNTRIES;  DEVELOPING COUNTRY;  DEVELOPING ECONOMIES;  DIVIDEND;  DIVIDEND TAX;  DIVIDENDS;  ECONOMIC DEVELOPMENT;  EMPLOYMENT TAXES;  ENVIRONMENTAL SUSTAINABILITY;  ENVIRONMENTAL TAX;  ENVIRONMENTAL TAXES;  EXPENDITURE;  FINANCE CORPORATION;  FIRM PERFORMANCE;  FORMAL ECONOMY;  GLOBAL ECONOMY;  GOVERNMENT BUDGETS;  GOVERNMENT POLICY;  GOVERNMENT REVENUE;  GOVERNMENT REVENUES;  INCOME LEVELS;  INFORMAL ECONOMIES;  INSURANCE;  INTERNATIONAL DEVELOPMENT;  INTERNATIONAL FINANCE;  INVESTING;  INVESTMENT CLIMATE;  JOB CREATION;  JURISDICTION;  LAND TAX;  LEGAL FRAMEWORK;  LEVIES;  LEVY;  LOCAL BUSINESS;  LOCAL BUSINESSES;  LOCAL GOVERNMENT;  LOW-INCOME ECONOMIES;  MACROECONOMIC CONDITIONS;  MICROENTERPRISES;  MONETARY FUND;  OUTPUT;  PAYMENT SYSTEM;  PAYROLL TAX;  PAYROLL TAXES;  PENSION;  PENSION CONTRIBUTION;  PERSONAL INCOME;  PERSONAL INCOME TAX;  PERSONAL INCOME TAXES;  POLITICAL STABILITY;  POLLUTION;  PRIVATE INVESTMENT;  PRIVATE SECTOR;  PRIVATE SECTOR DEVELOPMENT;  PROFIT MARGIN;  PROPERTY TAX;  PROPERTY TAXES;  PROVINCIAL SALES TAX;  PROVISIONS;  PUBLIC;  PUBLIC ECONOMICS;  PUBLIC GOODS;  PUBLIC INVESTMENTS;  PUBLIC SPENDING;  REGULATORY FRAMEWORK;  SALES TAX;  SALES TAXES;  SHAREHOLDERS;  SOCIAL DEVELOPMENT;  STAMP DUTIES;  STAMP DUTY;  STATUTORY TAX;  STATUTORY TAX RATES;  SUSTAINABLE ECONOMIC GROWTH;  TAX;  TAX ADMINISTRATION;  TAX ASSESSMENTS;  TAX AUDIT;  TAX AUDITS;  TAX BASE;  TAX CHANGES;  TAX CODE;  TAX COLLECTION;  TAX COMPLIANCE;  TAX COMPLIANCE COSTS;  TAX EVASION;  TAX LAW;  TAX LAWS;  TAX LEGISLATION;  TAX LIABILITY;  TAX OBLIGATION;  TAX OBLIGATIONS;  TAX POLICY;  TAX RATE;  TAX RATES;  TAX REFORM;  TAX REFORMS;  TAX REGIME;  TAX REGULATIONS;  TAX RETURN;  TAX RETURNS;  TAX REVENUE;  TAX REVENUES;  TAX RULES;  TAX SIMPLIFICATION;  TAX SYSTEM;  TAX SYSTEMS;  TAX TREATMENT;  TAXATION;  TAXPAYER;  TAXPAYERS;  TRANSFER TAX;  TRANSFER TAXES;  TRANSITION ECONOMIES;  VALUE ADDED TAX;  WITHHOLDING TAX;  Report; 

年份：

2012

出版地：

Washington,USA

语种：

English

摘要：

The objectives of the study are to provide data which can be compared between economies on a like-for-like basis; to facilitate the benchmarking of tax systems within relevant economic and geographical groupings, which can provide an opportunity to learn from peer group economies; and to enable an in-depth analysis of the results which can be used to help identify good practices and possible reforms. The private sector plays an essential role in contributing to economic growth and prosperity. Companies contribute to socio-economic development by employing workers, improving the skills and knowledge base, buying from local suppliers and providing products and services that improve people's lives. They also contribute to government revenues through generating and paying taxes. The paying taxes study is unique because it generates a set of indicators that measure the world's tax systems from the point of view of business and also because it covers the full range of taxes paid in 183 economies, measuring how business complies with the different tax laws and regulations in each economy.