Tax Policies Supporting Growth and Sustainable and Equitable Development in Post-COVID Economic Recovery Period

作     者：Peter Hann Hafiz Choudhury Daniel A.Witt 

作者机构：The M GroupInc ITIC 

出 版 物：《Belt and Road Initiative Tax Journal》 (‘一带一路’税收（英文）)

年 卷 期：2021年第2卷第2期

页      面：64-76页

学科分类：02[经济学] 0202[经济学-应用经济学] 020203[经济学-财政学（含∶税收学）] 

主　　题：Tax policy Tax incentives Tax administration Environmental taxes Developing jurisdictions BRI 

摘      要：As the pandemic begins to ease in some places,the support made available to individuals and businesses should be gradually phased out and replaced by spending to encourage economic growth and *** businesses and individuals are recovering from the problems caused by the pandemic,revenue from corporate and individual income taxes may be *** tax revenues can however be gained from improved taxation of the digital economy and the opportunities to identify undisclosed income sources arising from agreements for the exchange of tax *** must modernise tax administration to improve taxpayer compliance and reduce the size of the informal and shadow *** and digitalisation of tax administration can significantly improve tax *** the dialogue process under BRITACOM,the BRI jurisdictions can benefit from the experience of other developing jurisdictions and receive technical support to improve tax administration and *** incentives could be used to encourage businesses to invest in the digital and green energy *** incentives should be specifically framed and targeted to achieve the maximum effect and monitored to ensure that they continue to achieve the required goals.