1、Paying Taxes 2020 The changing landscape of tax policy and administration across 190 economies PwC Stef van Weeghel Leader, Global Tax Policy and Administration Network PwC Netherlands +31 88 792 6763 Andrew Packman Leader, Tax Transparency and Total Tax Contribution PwC UK +44 771 266 6441 Tom Dane
2、 Senior Manager, Tax PwC UK +44 7715 211 316 World Bank Group Rita Ramalho Senior Manager Global Indicators Group +1 202 458 4139 rramalhoifc.org Santiago Croci Program Manager Doing Business Unit +1 202 473 7172 scrociworldbank.org Joanna Nasr Private Sector Development Specialist Doing Business Un
3、it +1 202 458 4903 jnasrworldbank.org Contacts Contents Foreword .4 Key findings .6 Regional overview .8 Chapter 1 The advantage of automation: Sustained focus on technology makes paying taxes significantly easier .12 Chapter 2 World Bank Group commentary: From paper to electronic tax returns and ta
4、x compliance simplification .26 Chapter 3 Tax policy responses to a changing world .30 Chapter 4 Improvements in post-filing processes .40 Appendix .48 4. Paying Taxes 2020 Foreword Foreword The reasons for economies falling behind, whether a lack of investment or a lack of political will, are incre
5、asingly well understood. Informed individuals may well ask, “If other governments can progress, why cant ours?” This research, which is part of the World Banks Doing Business study, aims to look at the challenges governments face when they implement new technology, and the benefits of different appr
6、oaches to making paying taxes easier and more transparent. What is clear is that no one policy fits all, and it takes time for governments and businesses to adjust. In this publication, we highlight some of the different approaches taken and the related outcomes. For all governments, the administrat
7、ion of tax is a priority. Paying tax is one of the most universal, frequent and potentially contentious interactions that citizens have with their government. It can affect, and be affected by, an individuals broader perception of government. If paying taxes is seen as easy, straightforward, fair an
8、d robust, then individuals and businesses may associate those traits with their government more broadly. If citizens can see how their taxes are used and if they recognise the corresponding value generated for society, they may be more likely to comply with their tax obligations. Ease of filing and
9、paying tax. This year, at a global level, we have seen modest improvements in the administrative ease of paying taxes. In certain economies, however, digital technologies have led to more substantial improvements. Over the 15 years that Paying Taxes has been comparing tax systems globally, we have s
10、een substantial improvements in the ease of paying taxes, driven largely by advances in technology. As with many other areas of society, progress has not been universal or uniform, and this is reflected in the results. Even though many of the top-line indicators that measure the ease of paying taxes
11、 have remained relatively stable over time, where economies have been unable to implement technology successfully, they continue to risk missing opportunities to make it easier and quicker for entities to comply with tax obligations and for governments to monitor that compliance. As before, we have
12、used a medium-sized case study company as the basis for these comparisons and findings. For example, in both Brazil and Vietnam, the time to comply with tax obligations fell by 23% between 2017 and 2018, and in Cte dIvoire, the Kyrgyz Republic and Israel, the number of payments indicator was reduced
13、 by more than half. Value-added tax (VAT) is becoming a tax of choice to help governments generate revenue, and we will discuss various strategies for its implementation and their effects. For example, we have seen the introduction of VAT in Saudi Arabia and the United Arab Emirates as both economie
14、s seek to broaden their tax bases and reduce reliance on natural resource revenues. Both countries have implemented online systems for filing and paying VAT, in line with best practice. In a separate chapter, we discuss the different types of automation and software used for tax compliance that are
15、currently available, how these are being implemented and the ways in which they can reduce the administrative burden of filing and paying taxes. Total Tax and Contribution Rate. Globally, the Total Tax and Contribution Rate (TTCR) has also remained relatively stable for a decade, with only small cha
16、nges in most economies. This suggests that there isnt a race to the bottom as governments compete for investment. This year, however, we have seen some dramatic changes in the TTCR of individual territories as they seek to radically change the structure of their tax system to address local circumsta
17、nces. 5. Paying Taxes 2020 Foreword In Ghana, though the rate of VAT was reduced, new cascading sales taxes were introduced in an attempt to increase tax revenues. We have also seen a dramatic change to the structure of social security contributions in Romania, with employees now bearing almost the
18、full cost of social security contributions that were previously split between employees and employers. And this years data shows the impact of the 2018 US tax reform on our case study company. Refunds and corrections. We now have five years of data for the post-filing index, which looks at the proce
19、sses of correcting a corporate income tax return and claiming a VAT refund. Though there have been relatively few reforms to the post-filing process since 2014, we are now seeing more economies allowing companies to claim VAT refunds, which helps VAT systems become more neutral. Taxing the digital e
20、conomy Currently, at a global level, the most prominent tax policy issue is how to tax the digital economy, and the Organisation for Economic Co-operation and Development recently released its proposals for allocating profits arising from digital activity.1 Modern technologies pose a number of compl
21、ex questions for tax policy, such as: how to tax a multinational business on sales into a territory where it has little or no physical presence; how to assign a value to user-generated data and content and then build that into the taxation of multinational enterprises; and how to compensate for the
22、possible reduction in labour tax revenues resulting from the automation of routine tasks. Though answering these questions is critical, it is unlikely to affect the results in Paying Taxes in the short term, as our research is based on a medium-sized domestic case study company. The implementation o
23、f policy changes in the longer term, however, will have local repercussions. As reflected by our case study, our focus remains largely on domestic companies that need to be able to comply with their current tax obligations as easily as possible. The results of this study show that it is vital that g
24、overnments and tax authorities continue to invest in modernising their tax administration systems. At the same time, however, all governments will need to understand the implications of any new consensus that emerges with respect to the taxation of the digital economy. By providing a robust comparis
25、on of the taxation of business in 190 economies, Paying Taxes helps governments and businesses understand whether their tax systems are keeping pace with global change and helps them learn from what others are doing. Our findings can increase trust and understanding between taxpayers and tax authori
26、ties as to where systems are working well and where there is room for improvement. We would like to thank the many contributors who continue to provide the data that informs the study, without whom this research would not be possible. We hope that this report will be of value to all those interested
27、 in improving tax systems, whether in government, business, academia or civil society. Your comments and feedback on the study and its future direction are always very welcome, and we would be delighted to hear from you. Modern technologies pose a number of complex questions for tax policy. Rita Ram
28、alho Senior Manager, Global Indicators Group, World Bank Group Andrew Packman Leader, Tax Transparency and Total Tax Contribution, PwC UK 1. The Organisation for Economic Co-operation and Development, Public consultation document: Secretariat Proposal for a Unified Approach under Pillar One, 9 Octob
29、er 2019 12 November 2019: https:/www.oecd.org/tax/beps/public-consultation-document-secretariat-proposal-unified- approach-pillar-one.pdf. See also: Global Anti-Base Erosion Proposal (GloBE), Public consultation document: Pillar Two, 8 November 2019 2 December 2019: http:/www.oecd.org/tax/beps/publi
30、c-consultation-document-global-anti-base-erosion-proposal-pillar-two.pdf.pdf. 6. Paying Taxes 2020 Key findings On average, for our case study company, technology continues to make it easier to file and pay taxes, while the Total Tax and Contribution Rate is almost unchanged. For detailed results by
31、 economy and region and to prepare your own comparisons, please see: down 0.7 from 2017 Number of payments 23.1 down 2 hours from 2017Time to comply 234 hours up 0.1% pt from 2017Total Tax and Contribution Rate 40.5% up 1.0 from 2017Post-filing index 60.9/100 Its easier to pay tax but different appr
32、oaches to technology have resulted in significant local variations. Number of payments Cte dIvoire down from 63 to 25down from 63 to 26down from 28 to 6 60% Kyrgyz Republic 59% Israel PaymentsPaymentsPayments 79% The digitisation of tax administrations has eased the compliance burden for taxpayers.
33、Significant policy shifts Improvement in post-filing procedures Middle East countries are introducing VAT. Armenia and Egypt have recently made VAT refunds available to the case study company. Turkey has exempted capital purchases from VAT. in individual economies have had little effect on the globa
34、l average Total Tax and Contribution Rate. largely due to increased access to VAT refunds. 18.227.3 HOURS Time to comply with VAT refund WEEKS Time to obtain VAT refund HOURS Time to comply with a CIT correction The four components of the post-filing index are: United States The Gambia China Morocco
35、 In Ghana the balance is changing from VAT towards cascading sales taxes. Lower taxes on profits drive significant rate reductions in. Time to complete a CIT correction2 25.5 WEEKS Each component is given a score out of 100. These are averaged to give the post-filing index score. 14.6 Key findings 2
36、. This excludes 113 economies where no time is required to complete a CIT correction. Note: VAT refers to value-added tax. CIT refers to corporate income tax. 23% Brazil all three countries Canada, Mexico and the US have online filing and payment systems for all taxes. Despite a significant reductio
37、n in the time to comply in Brazil, South America remains the most difficult region in which to pay taxes, with the highest TTCR and time to comply indicators and the lowest post-filing index score. This region has seen the most reforms since 2004, with the time to comply decreasing by 264 hours. In
38、2018, though the number of payments indicator dropped significantly, by three payments, the improvements in time to comply were minimal. The time to comply in the region showed a modest reduction in 2018. In many economies there is still scope to improve the availability and take-up of online system
39、s for filing and paying taxes. This continues to be the most efficient region for post-filing processes and the easiest in which to file and pay taxes. In 2018, the number of payments indicator and the TTCR both shrank slightly. Continuing progress in online filing and payment in the region has led
40、to modest but sustained reductions in the time to comply and number of payments indicators. Central America the country does not have an online filing and payment system. Most of the other regions saw reductions in the number of payments indicator, with Central Asia however, there have been signific
41、ant changes in individual economies (see Table 3). In absolute terms, the greatest reduction in the time to comply was in Brazil, but the country still has some catching up to do. The time to comply in Brazil went down from 2,600 hours in 2004 to 1,958 hours in 2016, and dropped to 1,501 hours in 20
42、18 a reduction of 23% in three years. Nevertheless, our case study company still requires longer to comply with its main tax obligations in Brazil than anywhere else in the world, and the time to comply in Brazil is still 476 hours higher than in Bolivia, which has the next-longest time to comply, 1
43、,025 hours. Simply introducing technology is not enough. Brazil has had an electronic bookkeeping system and an online filing and payment system, known as SPED (Sistema Pblico de Escriturao Digital), for more than a decade. But thanks to the underlying complexity of the Brazilian tax system, this ha
44、s had limited impact on the time to comply. Taxes are levied in Brazil at federal, state and municipal levels, and there are three main taxes on consumption. So although SPED has matured since its introduction, and there have been other steps by businesses in the digitisation and automation of their
45、 tax administration processes, underlying complexity has prevented Brazil from reaching a time to comply that is comparable to the global average. The Brazilian Government is currently considering proposals to simplify the indirect tax regime in the country.7 If the proposals are adopted, they could
46、 have a substantial effect on the time to comply, although a significant programme of reform may well require a long transition period for its implementation. Vietnam also saw a reduction of 23% in its time to comply between 2017 and 2018. Similar to the situation in Brazil, the reduction is the pro
47、duct of ongoing and sustained improvements in the digital technology used by businesses and the tax authority. Notably, in Vietnam more businesses use advanced accounting software, which allows them to calculate their taxes using data automatically uploaded from accounting systems. The Vietnamese tax authorities have also improved their own systems and are beginning to use cloud
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