【英文】普华永道+世界银行报告：2020年世界纳税报告Paying Taxes 2020（50P）

英文研究报告 2019年12月04日 07:23 管理员

The introduction of electronic systems for filing and paying taxes has cut tax compliance times globally. Electronic filing (e-filing) and electronic payment (e-payment) are the processes of submitting tax returns and payments over the Internet. E-filing and e-payment have various benefits that have made the tax preparation process easier for businesses, including the ability to file a tax return from one’s office at a convenient time and the ability to prepopulate tax returns with data already held by the tax administration. The United States was the first economy to introduce e-filing, in 1986, followed by Australia in 1987.

The use of electronic tax filing and payment systems has risen sharply since 2004,9 when only 43 of the 174 economies measured by Doing Business had an online system for filing and paying taxes. Fifteen years later, this number has more than doubled (to 106) as economies have shifted from filing taxes manually and paying them in person to filing tax returns electronically and paying taxes online. The economies of Europe and Central Asia10 show the most notable progress (see Figure 7). The average compliance time in this region fell from 473 hours per year in 2004 to 225 hours in 2018 mainly because of the use of e-filing and e-payment in addition to the simplifying and streamlining of the tax systems of the individual economies. Since Doing Business 2006, 63 economies have introduced online platforms for filing tax returns including online payment modules. Europe and Central Asia, and East Asia and the Pacific, were the two most proactive regions in introducing such systems.

The Organisation for Economic Co-operation and Development (OECD) high-income group has the highest share of economies (97%) using e-filing or e-payments, whereas sub-Saharan Africa has the lowest (17%). Factors inhibiting the adoption of technology by tax administrations and taxpayers include low literacy levels, unreliable information technology (IT) infrastructure, and poor availability of suitable accounting and tax preparation software. Doing Business data shows, however, that the use of online systems for tax filing and payment resulted in efficiency gains in several economies in sub-Saharan Africa in 2017–18, including Côte d’Ivoire, Kenya, Mauritius and Togo.