普华永道：2020年世界纳税报告（英文版）（50页）.pdf

1、Paying Taxes 2020 The changing landscape of tax policy and administration across 190 economies PwC Stef van Weeghel Leader, Global Tax Policy and Administration Network PwC Netherlands +31 88 792 6763 Andrew Packman Leader, Tax Transparency and Total Tax Contribution PwC UK +44 771 266 6441 Tom Dane

2、 Senior Manager, Tax PwC UK +44 7715 211 316 World Bank Group Rita Ramalho Senior Manager Global Indicators Group +1 202 458 4139 rramalhoifc.org Santiago Croci Program Manager Doing Business Unit +1 202 473 7172 scrociworldbank.org Joanna Nasr Private Sector Development Specialist Doing Business Un

3、it +1 202 458 4903 jnasrworldbank.org Contacts Contents Foreword .4 Key findings .6 Regional overview .8 Chapter 1 The advantage of automation: Sustained focus on technology makes paying taxes significantly easier .12 Chapter 2 World Bank Group commentary: From paper to electronic tax returns and ta

4、x compliance simplification .26 Chapter 3 Tax policy responses to a changing world .30 Chapter 4 Improvements in post-filing processes .40 Appendix .48 4. Paying Taxes 2020 Foreword Foreword The reasons for economies falling behind, whether a lack of investment or a lack of political will, are incre

5、asingly well understood. Informed individuals may well ask, “If other governments can progress, why cant ours?” This research, which is part of the World Banks Doing Business study, aims to look at the challenges governments face when they implement new technology, and the benefits of different appr

6、oaches 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. For all governments, the administrat