2020年世界纳税报告（英）-普华永道+世界银行50页_1mb

Paying Taxes 2020 Summary

Core Content

The Paying Taxes report evaluates the ease of paying taxes across 190 economies, focusing on how technology and policy changes impact tax compliance and administration. It highlights the progress made in automating tax processes, the introduction of new taxes, and the challenges faced by governments in implementing digital solutions effectively.

Main Viewpoints

• Technology as a Key Driver: Automation and digital systems have significantly improved the ease of filing and paying taxes, reducing both the time and number of payments required.
• Regional Variations: While some regions have made substantial improvements, others have not, due to varying levels of digital adoption and policy implementation.
• Tax Policy Reforms: Some countries have introduced new taxes or restructured existing ones, which has had a direct impact on the number of payments and compliance burden.
• Post-Filing Improvements: The post-filing index has improved in several regions, largely due to enhanced VAT refund processes and electronic systems for corrections.
• Digital Economy Challenges: The taxation of the digital economy remains a complex issue, with no immediate impact on the Paying Taxes results, but significant long-term implications.

Key Information

Global Trends

• Average Time to Comply: Reduced by 2 hours from 2017 to 2018, with significant drops in some countries like Brazil and Vietnam (23% decrease).
• Number of Payments: Decreased by 0.7 from 2017 to 2018, indicating a trend towards fewer payments due to digital adoption.
• Total Tax and Contribution Rate (TTCR): Slightly increased to 40.5%, showing a small upward trend in overall tax burden.
• Post-Filing Index: Improved to 60.9/100, up 1.0 from 2017, reflecting better processes for corrections and VAT refunds.

Regional Overview

• Middle East: Introduction of VAT in Saudi Arabia and UAE led to minimal increases in compliance time and improved VAT refund availability.
• EU & EFTA: Maintained the best performance in tax compliance, with slight reductions in both the number of payments and TTCR.
• Central Asia & Eastern Europe: Largest reductions in compliance time, though number of payments dropped only slightly.
• Asia-Pacific: Continued modest improvements in both compliance time and number of payments.
• Africa: Some improvements in post-filing processes, with Côte d'Ivoire and Tunisia implementing better VAT refund and audit systems.

Key Country Examples

• Brazil & Vietnam: Both saw a 23% reduction in time to comply with tax obligations between 2017 and 2018.
• Côte d'Ivoire: Reduced the number of payments from 63 to 25, with online systems becoming mandatory in 2018.
• Kyrgyz Republic: Reduced the number of payments by 37, with online systems introduced for VAT, CIT, and pensions.
• Israel: Reduced payments by 22, with online systems becoming widely adopted in 2018.
• Indonesia: Reduced payments by 16 due to the removal of hard copy requirements.
• Venezuela, RB: Increased payments by 28 due to the shift from monthly to weekly VAT reporting.
• Ghana: Increased payments by 5 due to the introduction of new levies not filed online.

Post-Filing Processes

• The post-filing index includes four components: time to comply with VAT refunds, time to obtain VAT refunds, time to comply with CIT corrections, and time to complete CIT corrections.
• Improvements in post-filing processes were largely driven by the availability of online VAT refunds and more efficient systems.

Challenges and Barriers

• Digital Infrastructure: Limited Internet access in rural areas hinders the expansion of online tax systems.
• Cultural Resistance: Mistrust of online payments can slow adoption, even where systems are available.
• System Reliability: In some countries, like Jordan, system glitches have limited the uptake of online tax filing for certain taxes.
• Mandatory Adoption: Governments must ensure that necessary systems are in place before enforcing mandatory online payments, to avoid increasing taxpayer dissatisfaction.

Conclusion

• The report underscores the importance of continued investment in modernizing tax administration systems.
• It also highlights the need for governments to understand the implications of future tax policy changes, particularly in the context of the digital economy.
• The findings aim to foster better understanding and trust between taxpayers and tax authorities, while providing a benchmark for improving tax systems globally.

Summary Table

References

• Contact Information:

  • PwC: Stef van Weeghel, Andrew Packman, Tom Dane
  • World Bank Group: Rita Ramalho, Santiago Croci, Joanna Nasr

• Key Findings:

  • Technology continues to reduce the administrative burden of paying taxes.
  • Some economies have made significant progress in reducing compliance time and number of payments.
  • The TTCR has remained relatively stable over the past decade.
  • Post-filing processes have improved due to better VAT refund systems.
  • The introduction of new taxes and increased frequency of payments have led to regional variations in the number of payments.

• Digital Economy:

  • Taxation of digital activities is a pressing global issue.
  • The OECD has proposed new methods for allocating profits from digital activities.
  • These changes may not affect the Paying Taxes results in the short term but will have long-term implications.

• Future Outlook:

  • The report encourages continued innovation and policy alignment with global trends.
  • It invites feedback from stakeholders to improve future iterations of the study.