世界銀行報告：《稅收合規創新：建立信任、政策導航和定制改革》（239頁）.pdf

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1、INNOVATIONS INTAX COMPLIANCEBuilding Trust, Navigating Politics,and Tailoring ReformRoel Dom, Anna Custers, Stephen Davenport, and Wilson PrichardINNOVATIONS IN TAX COMPLIANCEINNOVATIONS IN TAX COMPLIANCEBUILDING TRUST, NAVIGATING POLITICS, AND TAILORINGREFORMRoel Dom, Anna Custers, Stephen Davenpor

2、t, and Wilson Prichard 2022 International Bank for Reconstruction and Development / The World Bank1818 H Street NW, Washington, DC 20433Telephone: 202-473-1000; internet: www.worldbank.orgSome rights reserved1 2 3 4 25 24 23 22This work is a product of the staff of The World Bank with external contr

3、ibutions. The findings, interpreta-tions, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy, completeness, or currency of the data included

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6、nities of The World Bank, all of which are specifically reserved.Rights and PermissionsThis work is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO) http:/creativecommons.org/licenses/by/3.0/igo. Under the Creative Commons Attribution license, you arefree to copy, dis

7、tribute, transmit, and adapt this work, including for commercial purposes, under the following conditions:AttributionPlease cite the work as follows: Dom, Roel, Anna Custers, Stephen Davenport, and Wilson Prichard. 2022. Innovations in Tax Compliance: Building Trust, Navigating Politics, and Tailori

8、ng Reform. Washington, DC: World Bank. doi:10.1596/978-1-4648-1755-7. License: Creative Commons Attribution CCBY 3.0 IGOTranslationsIf you create a translation of this work, please add the following disclaimer along with the attribution: This translation was not created by The World Bank and should

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11、therefore does not warrant that the use of any third-party-owned individual component or part contained in the work will not infringe on the rights of those third parties. The risk of claims resulting from such infringement rests solely with you. If you wish to re-use a component of the work, it is

12、your responsibility to determine whether permission is needed for that re-use and to obtain permission from the copyright owner. Examples of components can include, but are not limited to, tables, figures, or images.All queries on rights and licenses should be addressed to World Bank Publications, T

13、he World Bank Group, 1818 H Street NW, Washington, DC 20433, USA; e-mail: pubrightsworldbank.org.ISBN (paper): 978-1-4648-1755-7ISBN (electronic): 978-1-4648-1772-4DOI: 10.1596/978-1-4648-1755-7Cover design: Melina Yingling, World BankLibrary of Congress Control Number: 2021950486 vCONTENTSForeword

14、ixAcknowledgments xiAbout the Authors xiiiAbbreviations xvCHAPTER 1. Introduction 1Tax Compliance: A Persistent Challenge1Traditional Approaches to Tax Reform3Toward a Holistic Tax Reform Framework: Integrating Tax Morale and Trust8Organization of This Report20Notes21References22CHAPTER 2. Direct Ta

15、xes on Individuals and Households 27Anna Custers, Roel Dom, and Wilson PrichardThe Tax Compliance Challenge27Barriers to Reform32Reform Progressand Future Options37Conclusion47Notes49References49CHAPTER 3. Taxing High-Net-Worth Individuals 57Wilson Prichard, Roel Dom, and Anna CustersThe Tax Complia

16、nce Challenge57Barriers to Reform61Reform Progressand Future Options66Conclusion75Notes76References77vi Innovations in Tax ComplianceCHAPTER 4. Taxing Corporate Income 81Roel Dom and Wilson PrichardThe Tax Compliance Challenge81Barriers to Reform86Reform Progressand Future Options91Conclusion102Note

17、s103References104CHAPTER 5. Taxing SMEs 113Roel Dom and Wilson PrichardThe Tax Compliance Challenge113Barriers to Reform118Reform Progressand Future Options121Conclusion131Notes133References133CHAPTER 6. Taxing at the Local Level 141Wilson Prichard and Roel DomThe Tax Compliance Challenge141Barriers

18、 to Reform 146Reform Progressand Future Options151Conclusion161References162CHAPTER 7. The Tax and Technology Challenge 171Moyo Arewa and Stephen DavenportThe Tax and Technology Challenge171Barriers to Reform 173Reform Progressand Future Options182Conclusion198Notes199References200CHAPTER 8. Conclus

19、ion 205A Framework for Tax Reform205Navigating the Politics of Reform207Building Trust to Underpin Successful Reform209Tailoring Reform to Local Contexts: Binding ConstraintsAnalysis212Conclusion215Note216References216Contents viiBoxes1.1 World Development Report 201761.2 Diagnostics and Programmati

20、c Approaches to TaxReform202.1 Personal Income Tax Reform: Success Stories382.2 Presumptive Taxes: A Good Option for Taxing Professionals?402.3 Teach to Comply? Evidence from a Taxpayer Education Program in Rwanda453.1 Taxing High-Net-Worth Individuals: Lessons fromUganda644.1 Tax Treaties884.2 Comp

21、liance Challenges in the Extractives Sector905.1 Benefits of Formalization: Evidence from Vietnam1175.2 Challenges of Informal Sector Taxation: Evidence from the Presumptive Tax System in Zimbabwe1265.3 The District Tax Officer in Georgia1286.1 Points-Based Property Valuation in Freetown, SierraLeon

22、e1536.2 Reforming Cadastral Mapping in Kaduna, Nigeria1556.3 The Participation Dividend of Taxation in the Democratic Republic of Congo1597.1 IT-Supported Property Tax Reform in Freetown, SierraLeone1767.2 The Promise of New and Emerging Technologies1877.3 HomeTax Service: Getting TaxpayerServices R

23、ight in the Republic of Korea1917.4 Situating Tax Administration IT Projects within Broader Whole-of-Government ICT Strategies197Figures1.1 Total Tax Collection as a Share of GDP, by Region, 1990201821.2 Traditional Theory of Change for Tax Reform 41.3 Composition of Tax Revenue, by Country Income G

24、roup, 1990201851.4 Theory of Change for Innovations in Tax Compliance82.1 Evolution of Marginal Personal Income Tax Rates for Selected Countries, 19792002282.2 Personal Income Tax and Social Security Contribution as a Share of GDP, by Country Income Group, 19902018292.3 Share of Active Taxpayers of

25、Total Registered Personal Income Taxpayers, by Country Income Group, 2017333.1 Offshore Wealth as a Share of GDP, by Region and CountryIncome Group, 2007594.1 Average Corporate Income Tax Revenue as a Share of GDP, by Country Income Group, 19802017834.2 Average Statutory Corporate Income Tax Rate, 1

26、9792017844.3 Features of Cooperative Compliance Programs, 20171015.1 Corporate Tax Contribution by Rwandan Firms, by Decile, 201214115B5.3.1 Perceived Role of the District Tax Officer in Georgia 1286.1 Subnational Tax Revenue as a Share of GDP, by Country Income Group, 20171436.2 Property Valuation

27、Systems1547.1 Share of Individuals Using the Internet, by Country Income Group, 2011171747.2 Adoption of Tax Management Information Systems in Low- and Lower-Middle-Income Countries, by Type, 20171807.3 Diffusion of E-filing and E-payment Services in Low- andLower-Middle-Income Countries, 20171897.4

28、 Global Diffusion of E-tax Systems, by Type, 19842017 190Tables3.1 Number of Countries Participating in Automatic Exchange ofInformation Agreement, by Region and Country IncomeGroup, 2021694.1 Average Time Taken to Comply with Tax Laws, by Region, 200620996.1 Change in Tax Liabilities in Freetown, S

29、ierra Leone, by Property Value Quintile 143viii Innovations in Tax Compliance ixFOREWORDProtecting peoples health, income, and jobs from the worst of the pandemic has required substantive increases in public expenditures. As levels of debt in lower- and middle-income countries continue along the upw

30、ard trajectory that began well before the pandemic, fiscal space for development spending is shrinking. Hence, strengthening domestic resource mobilization has become an urgent priority in the political and economic agendas of governments everywhere. Yet empirical evidence shows that tax reforms hav

31、e not always yielded higher revenue. How governments go about collecting tax is integral to how the state is financed. But it also determines how taxpayers view state institutions, because paying tax is a major point of interaction between citizens and the state. Although the need to simply raise mo

32、re revenue is clear, the need to raise revenue in a better way is important as well. Efforts to raise revenue should be strengthened to address the biases of tax systems that exacerbate inequality. Accelerating the move to a digital revenue administration will underlie this undertaking.At the Bill &

33、 Melinda Gates Foundation and the World Bank, we believe tax systems should be equitable and deliver for all citizens. To that end, this report develops a new avenue for delivering country tax reform by setting out a novel, integrated framework for strengthening tax compliance and reform, especially

34、 in low- income countries. In the past, tax reform leaned heavily toward strengthen-ing tax enforcement and facilitating tax compliance. However, as this report demonstrates, improving the trustworthiness of the tax system is equally import-ant to strengthening tax compliance. It is also key to buil

35、ding the political sustain-ability of reform and the social contract more broadly. Building trust also helps mobilize political support for tax reform, prompting initially skeptical citizens to demand the changes to the tax system needed to ensure that everyone pays their fair share.Substantial evid

36、ence across countries and regions indicates that the willing-ness to pay taxes and support reform is higher when trust in the state is strong. For example, a recent World Bank survey found that both anticorruption and participatory budgeting measures led to improvements in tax compliance. It also x

37、Innovations in Tax Compliancefound that improving service provisiona sign that governments are holding up their end of the social contractpredicts more positive attitudes toward compli-ance. It should not be a surprise that citizens are more willing to pay taxes when they know that their money is be

38、ing well spent on services they want. What is surprising is that more tax authorities have not made building citizens trust a central plank of their compliance strategies. Building trust and boosting account-ability are fundamental to providing countries with a stable, predictable, and sustainable f

39、iscal environment and to promoting inclusive growth.As highlighted in this report, tax reform could benefit from this broader per-spective on the drivers of tax compliance and reform. Governments face conse-quences from how well citizens believe their taxes are being spent, from whether they feel th

40、ey are treated fairly by tax officials, from how well tax laws and deci-sions are communicated, and from how equitable the tax system is. The key is to recognize both the importance of more effective engagement between the state and citizens and the pivotal role played by the tax system in this rela

41、tionship. More holistic approaches to reform that consider both politics and ways to enhance trust could achieve more sustainable improvements in revenue raising that are fair and equitable and translate into benefits for citizens. By unpacking trust into four driversfairness, equity, reciprocity, a

42、nd accountabilitythis report offers readers clear-cut paths to operationalizing trust-building in the tax system in practice. More important, it urges reformers to focus on how to more effectively tailor reform strategies to local contexts and constraints, reflecting the distinctive technical capaci

43、ty and political challenges policy makers face when building trust with taxpayers.We hope this report will serve as an essential reference for the tax policy makers, administrators, and practitioners who will lead the way in shifting the paradigm from taxing more to taxing better. It is our hope tha

44、t the framework is adopted and used across the World Bank country network, building on the suc-cessful pilots conducted in Albania, Georgia, Nigeria, Pakistan, and Tajikistan. But adoption of this framework should not stop there. Through actions such as the Addis Tax Initiative, international partne

45、rs have pledged to increase their capacity-building programs to continue to spur tax reform. As they work to mobilize extra resources, they can use the framework laid out in this report to guide their own advice and interventions. Doing so will not only provide sustain-able finance for vital public

46、services, but also build trust in the very institutions that we all are attempting to support. We extend our thanks to our partners, the Global Tax Program and the International Centre for Tax and Development, for their crucial support of this important endeavor.Marcello EstevoGlobal Director, Macro

47、economics, Trade,and InvestmentEquitable Growth, Finance, and InstitutionsThe World BankKalpana KochharDirector, Development PolicyandFinanceBill & Melinda Gates FoundationEdward Olowo-OkereGlobal Director, GovernanceEquitable Growth, Finance, and InstitutionsThe World Bank xiACKNOWLEDGMENTSThis rep

48、ort was overseen by a team led by Anna Custers, Economist, in the Macroeconomics, Trade, and Investment (MTI) Global Practice at the WorldBank; and Stephen Davenport, Global Lead, Anticorruption, Openness, and Transparency, in the Governance Global Practice at the World Bank. Other core team members

49、 were Roel Dom, Economist, Fiscal Policy and Sustainable Growth Unit, World Bank; Wilson Prichard, Associate Professor, Munk School of Global Affairs and Public Policy at the University of Toronto; Benjamin Holzman, Consultant, Equitable Growth, Finance, and Institutions Global Practice, World Bank;

50、 and Moyo Arewa, Program and Research Officer, International Centre for Tax and Development. Excellent research support was provided by Emily Kallaur, Tanya Bandula-Irwin, and Joseph Paul Massad.The work was carried out under the guidance of Chiara Bronchi, Practice Manager, MTI; Jens Kromann Kriste