G20公众税收信任调查（英文版）_26页_1mb

G20 Public Trust in Tax Summary

Core Content

This report presents the findings of a survey conducted among over 7,600 individuals across G20 countries. It provides insights into public perceptions of the tax system, including trust in various stakeholders, views on tax efficiency and fairness, and attitudes toward tax minimization and incentives. The study highlights the importance of public trust in the implementation of international tax reforms and the need for governments to prioritize cooperation over competition in shaping a more coherent global tax system.

Main Findings

Trust in Tax System Stakeholders

• Professional Accountants: 57% of respondents trust or highly trust professional accountants for tax-related information.
• Tax Lawyers: 49% of respondents trust professional tax lawyers.
• Non-Government Organizations (NGOs): 35% of respondents trust NGOs.
• Politicians: 67% of respondents distrust or highly distrust politicians.
• Media: 41% of respondents distrust or highly distrust the media.
• Business Leaders: 38% of respondents distrust or highly distrust business leaders.

Public Perception of Tax System

• Cooperation vs. Competition: 73% of respondents believe it is important or very important for governments to cooperate on tax policy. People are over 3.5x more likely to favor cooperation over competition.
• Tax as a Legal Matter: 73% of respondents see paying taxes as mainly a matter of laws and regulations, compared to 27% who see it as a matter of morals and fairness.
• Tax Incentives: 76% support tax incentives for green energy projects, 74% for retirement planning, and 49% for attracting multinational investment.

Views on Who Pays Enough Tax

• High Income Earners and Companies: 56% believe local companies pay a reasonable amount of tax, and 52% believe multinational companies do the same.
• Average and Low Income Earners: 52% think high income earners pay enough, while 46% think average or low income earners do.
• Country Clusters: In Argentina, China, France, Indonesia, Korea, Mexico, Saudi Arabia, and Turkey, more people believe high income earners and companies pay enough. In contrast, in Australia, Canada, Italy, the U.S., and the U.K., more people think average or low income earners pay enough.

Attitudes Toward Tax Minimization

• Multinational Companies: 15% more people believe it is appropriate or highly appropriate for multinational companies to minimize taxes.
• Individuals: People are less likely to view tax minimization by average or low income earners as appropriate.
• Country Differences: In Argentina, China, Indonesia, Mexico, Saudi Arabia, and Turkey, people tend to see tax minimization as more appropriate for high income earners and companies. In Australia, Canada, Germany, Japan, the U.S., and the U.K., people are more likely to see it as appropriate for average or low income earners and local companies.
• Negative Views: In Italy and South Korea, attitudes toward tax minimization are generally negative.

Key Insights

• Public Trust is Critical: Trust in the tax system is essential for effective policy implementation and the legitimacy of tax systems.
• Accountants as Trusted Advisors: Professional accountants are perceived as more trustworthy than politicians, media, or business leaders when it comes to the tax system.
• Preference for Cooperation: The majority of people in G20 countries favor international cooperation over competition in tax policy.
• Tax as a Legal Obligation: People primarily see tax as a legal and regulatory matter rather than a moral or fair issue.
• Diverse Views on Tax Equity: Perceptions of who pays enough tax vary significantly across G20 countries, indicating a need for more nuanced approaches to tax policy.
• Support for Tax Incentives: There is broad support for tax incentives aimed at social and economic goals, such as green energy and retirement planning.

Conclusion

The study underscores the importance of building public trust in the tax system through transparency, fairness, and effective international cooperation. It also highlights the need for governments to align tax policies with the expectations and views of their citizens, particularly regarding the role of different taxpayer groups in contributing to national finances. The findings provide a valuable reference for policymakers seeking to enhance the legitimacy and effectiveness of tax systems in the G20 context.