ACCA-税收中的公共信任：G20税收体系中的公共信任调查（英）-2021.9-32页_8mb

Summary of "Public Trust in Tax: G20 Tax Systems" (September 2021)

Core Content

This report, published by ACCA, IFAC, and CA ANZ, provides an in-depth analysis of public trust in tax systems across G20 countries and New Zealand. It is based on a survey of over 8,000 individuals, offering insights into how citizens perceive the fairness, efficiency, and integrity of tax systems and the actors involved in them. The study also includes perspectives from tax experts and policymakers, highlighting the importance of transparency, fairness, and stakeholder engagement in maintaining public trust.

Main Points and Key Findings

Trust in Stakeholders

• Professional tax accountants are the most trusted stakeholders in the tax system, with a net trust balance of 40.7% in 2021, up from 37.6% in 2018.
• Professional tax lawyers are also highly trusted, with 50% net trust.
• Non-governmental organisations (NGOs) are the next most trusted, with 37% net trust.
• Government tax authorities have seen an improvement in trust, rising from 2.7% in 2018 to 14.9% in 2021, but remain a polarising group.
• Politicians are the least trusted, with a net distrust balance of 22.8% in 2021, up from -40.4% in 2018.
• Social media is the second least trusted category, with 41.9% of respondents expressing distrust or high distrust.

Public Perception of Tax Systems

• 48% of the population is satisfied with the ease and efficiency of their dealings with tax authorities, a slight decline from 49% in 2018.
• 46% of people believe the tax process is generally fair, up from 42% in 2018.
• A majority of respondents (one in three) view tax primarily as a matter of laws and regulations, while one in four see it as a matter of morals and fairness.

Tax Incentives and Policy

• 66% of respondents support using tax incentives to help sectors affected by the Covid-19 pandemic.
• High support remains for using tax incentives to address global megatrends such as climate change and aging populations.
• 49% support using tax incentives to attract multinational businesses.
• Support for international tax collaboration has declined in 15 out of 20 countries since 2018.
• Support for requiring multinational companies to publish detailed tax information has fallen to 39%, down from 44% in 2018.
• 43% of people believe tax competition between countries to attract multinational businesses is important, down from 51% in 2017.

Taxpayer Groups

• Respondents generally believe taxpayers are paying enough tax, with 33% agreeing that local companies pay a reasonable amount.
• Multinational companies are the most likely to face distrust, with 73.8% of respondents in Brazil and 68.3% in Argentina disagreeing that they pay a reasonable amount.
• In Argentina, Russia, France, and South Africa, average or low-income individuals are perceived as not paying a reasonable amount of tax.
• Fewer than one in four respondents (24%) believe high-income individuals pay a reasonable amount of tax.

Role of Accountants

• Professional accountants are seen as vital to improving tax systems, with 52.6% of respondents agreeing in 2021, up from 20.8% in 2018.
• Accountants are perceived as contributing to more efficient (58%), more effective (56%), and fairer (53%) tax systems.
• However, trust in accountants is negative in five countries, with Argentina showing the most negative net balance at -26.2%.
• China has the lowest level of distrust in accountants, with only 4.7% expressing any distrust.

Policy and Stakeholder Engagement

• Transparency is a key factor in building trust, especially between governments and businesses, and between the public and tax authorities.
• Digital services are generally seen as easy to use, but concerns about accessibility and reliability persist.
• Public education on tax matters is seen as essential, with many respondents stressing the need for early financial education to improve understanding of the purpose and function of tax.
• Mutual respect and trust between stakeholders will take time to build, especially in the context of reputation risks for businesses disclosing tax information.

Conclusion

The study highlights that while public trust in tax systems has improved overall, there are still significant regional and demographic variations. The role of professional accountants is increasingly recognized as crucial in enhancing the efficiency, fairness, and integrity of tax systems. However, the report also underscores the need for continued efforts in transparency, fairness, and public engagement to sustain and strengthen trust in tax systems and the professionals who support them.