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2020纳税
The changing landscape of tax policy and administration across 190 economies
190个经济体税收政策和管理的变化
Over the 15 years that Paying Taxes has been comparing tax systems globally, we have seen substantial improvements in the ease of paying taxes, driven largely by advances in technology. As with many other areas of society, progress has not been universal or uniform, and this is reflected in the results. Even though many of the top-line indicators that measure the ease of paying taxes have remained relatively stable over time, where economies have been unable to implement technology successfully, they continue to risk missing opportunities to make it easier and quicker for entities to comply with tax obligations and for governments to monitor that compliance. As before, we have used a medium-sized case study company as the basis for these comparisons and findings.
在过去15年里，纳税一直在全球范围内比较税收制度，我们看到纳税的便利性有了实质性的改善，这主要是由技术进步推动的。与社会的许多其他领域一样，进步不是普遍的或统一的，这反映在结果中。尽管许多衡量纳税难易程度的顶级指标随着时间的推移一直保持相对稳定，因为经济体一直无法成功地实施技术，但它们仍有可能失去机会，使实体更容易、更快地履行纳税义务，并使ZF能够监测这些义务顺从。与之前一样，我们使用了一家中型案例研究公司作为这些比较和发现的基础。
The reasons for economies falling behind, whether a lack of investment or a lack of political will, are increasingly well understood. Informed individuals may well ask, “If other governments can progress, why can’t ours?” This research, which is part of the World Bank’s Doing Business study, aims to look at the challenges governments face when they implement new technology, and the benefits of different approaches to making paying taxes easier and more transparent. What is clear is that no one policy fits all, and it takes time for governments and businesses to adjust. In this publication, we highlight some of the different approaches taken and the related outcomes.
经济落后的原因，无论是缺乏投资还是缺乏政治意愿，人们越来越清楚。有见识的人可能会问：“如果其他ZF能够进步，为什么我们的ZF就不能进步？”？“这项研究是世界银行“营商环境研究”的一部分，旨在研究各国ZF在实施新技术时面临的挑战，以及使纳税更容易和更透明的不同方法所带来的好处。很明显，没有一项政策适合所有人，ZF和企业需要时间进行调整。在本出版物中，我们重点介绍了所采取的一些不同的方法和相关的成果。
For all governments, the administration of tax is a priority. Paying tax is one of the most universal, frequent and potentially contentious interactions that citizens have with their government. It can affect, and be affected by, an individual’s broader perception of government. If paying taxes is seen as easy, straightforward, fair and robust, then individuals and businesses may associate those traits with their government more broadly. If citizens can see how their taxes are used and if they recognise the corresponding value generated for society, they may be more likely to comply with their tax obligations.
对所有ZF来说，税收管理是一个优先事项。纳税是公民与ZF之间最普遍、最频繁、最具争议性的互动之一。它可以影响个人对ZF更广泛的看法，也会受到这种看法的影响。如果纳税被视为简单、直接、公平和稳健，那么个人和企业可能会更广泛地将这些特征与ZF联系起来。如果公民能够看到他们的税收是如何使用的，如果他们认识到为社会创造的相应价值，他们就更有可能遵守他们的纳税义务。
pwc-paying-taxes-2020.pdf
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