2011年-世界发展银行全球_Paying_Taxes_2011___The_Global_Picture_104页_1mb

2011 Paying Taxes Summary

Core Content

The Paying Taxes 2011 report, a joint publication by the World Bank, the International Finance Corporation (IFC), and PwC, provides an analysis of the global tax environment from the perspective of businesses. It uses data from 183 economies to assess the impact of tax systems on business operations, focusing on the administrative burden and the tax cost. The report highlights the importance of a fair, stable, and sustainable tax system for economic development and social progress.

Main Points and Key Findings

• Global Tax Burden: On average, a case study company pays nearly half of its commercial profit in taxes, spends seven weeks dealing with tax affairs, and makes a tax payment every 12 days.
• Ease of Paying Taxes: High-income economies and those with well-designed tax systems are generally easier for businesses to navigate. These economies have lower tax costs and administrative burdens.
• Tax Reforms: Over 60% of economies have implemented tax reforms since 2004, which have led to a reduction in the total tax rate (TTR), compliance time, and number of payments.
• Corporate Income Tax: While corporate income tax is a significant component, it only accounts for 12% of tax payments, 25% of compliance time, and 38% of the TTR. Therefore, tax reform efforts should consider other taxes and contributions.
• Administrative Burden: The report emphasizes that good tax administration is essential for reducing evasion and increasing compliance. It also highlights that compliance costs are higher in economies with larger informal sectors, more corruption, and less investment.
• Electronic Systems: The use of electronic filing and payment systems has significantly reduced the number of payments and compliance time for businesses. Over 60 economies now use such systems.
• Gender Bias in Taxation: Some countries impose higher taxes on women, affecting their participation in the formal economy. Reforms that simplify tax systems can help reduce these biases.
• Regional Trends:
  • Eastern Europe and Central Asia: 11 economies simplified tax payment systems, reducing compliance time by two weeks on average.
  • Sub-Saharan Africa: 25% of all tax reforms in the past year were implemented in the region, with a focus on reducing profit tax rates. However, the average TTR in the region remains high at 68%.
  • OECD Economies: Firms in high-income OECD economies face the lowest administrative burden, spending on average 25 days on 14 tax payments.
  • Latin America and the Caribbean: Businesses in this region spend 385 hours a year on compliance and make an average of 33 payments. Only 12 of the 32 economies in the region offer electronic filing and payment.
  • East Asia and the Pacific: Compliance time has been reduced by about eight business days since 2004, with notable reforms in China and other countries.

Key Statistics

Top 10 Economies for Ease of Paying Taxes

1. Maldives
2. Qatar
3. Hong Kong SAR, China
4. Singapore
5. United Arab Emirates
6. Saudi Arabia
7. Ireland
8. Oman
9. Kuwait
10. Canada

Most Difficult Economies to Pay Taxes

1. Jamaica
2. Panama
3. Gambia, The
4. Bolivia
5. Venezuela, RB
6. Chad
7. Congo, Rep.
8. Ukraine
9. Central African Republic
10. Belarus

Reforms and Their Impact

• Number of Reforms: 40 economies made it easier to pay taxes compared to 45 in the previous year.
• Popular Reforms: Lowering profit tax rates is still the most common reform, but easing compliance burden is also crucial.
• Effectiveness of Reforms: Countries like Tunisia and Canada reduced the number of payments and compliance time significantly by implementing electronic systems and simplifying procedures.

Conclusion

The report underscores the importance of simplifying tax systems, reducing the administrative burden, and improving compliance to support economic growth and stability. It also highlights the need for a more equitable tax system, especially for women, and the benefits of electronic and joint filing systems in making tax compliance more efficient. The findings suggest that while progress has been made, many economies still face significant challenges in creating a fair, stable, and sustainable tax environment for businesses.