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亚洲开发银行:2024多级税收政策与管理数字化转型报告:推动弹性与可持续增长(英文版)(122页).pdf

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1、ASIAN DEVELOPMENT BANKOCTOBER 2024DIGITAL TRANSFORMATION OFMULTILEVEL TAX POLICIES AND ADMINISTRATION FOR RESILIENCE AND SUSTAINABLE GROWTHEhtisham Ahmad and Aekapol ChongvilaivanASIAN DEVELOPMENT BANKOCTOBER 2024DIGITAL TRANSFORMATION OFMULTILEVEL TAX POLICIES AND ADMINISTRATION FOR RESILIENCE AND

2、SUSTAINABLE GROWTHEhtisham Ahmad and Aekapol ChongvilaivanCreative Commons Attribution 3.0 IGO license(CC BY 3.0 IGO)2024 Asian Development Bank6 ADB Avenue,Mandaluyong City,1550 Metro Manila,PhilippinesTel+63 2 8632 4444;Fax+63 2 8636 2444www.adb.orgSome rights reserved.Published in 2024.ISBN 978-9

3、2-9270-923-5(print);978-92-9270-924-2(PDF);978-92-9270-925-9(ebook)Publication Stock No.TCS240468-2DOI:http:/dx.doi.org/10.22617/TCS240468-2 The views expressed in this publication are those of the authors and do not necessarily reflect the views and policies ofthe Asian Development Bank(ADB)or its

4、Board of Governors or the governments they represent.ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use.The mention of specific companies or products of manufacturers does not imply that they are endorsed or rec

5、ommended by ADB in preference to others of a similar nature that are not mentioned.By making any designation of or reference to a particular territory or geographic area inthis document,ADB does not intend to make any judgments as to the legal or other status of any territory or area.This publicatio

6、n is available under the Creative Commons Attribution 3.0 IGO license(CC BY 3.0 IGO)https:/creativecommons.org/licenses/by/3.0/igo/.By using the content of this publication,you agree to be bound bytheterms of this license.For attribution,translations,adaptations,and permissions,please read the provi

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本文主要讨论了数字时代多级税收政策和管理的转型,以增强韧性和实现可持续增长。主要内容包括: 1. 数字转型和财政改革在墨西哥和中国的发展情况,两国虽政治体制不同,但都采用了类似的工具和策略,包括数字转型。 2. 墨西哥和中国在数字转型和财政改革方面的经验表明,虽然计算机化是数字转型的一个要素,但仅仅是对现有流程和程序的计算机化,并不能实现数字转型的目标。 3. 文章还讨论了巴基斯坦、印度、菲律宾等亚洲国家的税收政策和数字转型情况,以及小岛屿发展中国家的税收和数字转型。 4. 文章最后强调了税收政策和管理的数字化转型在实现可持续发展目标中的重要作用,包括增强多级韧性、实现气候相关目标、吸引外国直接投资和就业创造以及提高公平性。
数字转型如何影响税收政策和管理? 墨西哥和中国的税收改革有何相似之处? 税收政策如何促进可持续发展?
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