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The Significance of a Country's tax environment in Economic Growth and Development

Belt and Road Initiative tax Journal 2021年第1期2卷 68-76页

作者： Victor van Kommer Shiqi Ma Executive Board International Bureau of Fiscal Documentation China Office International Bureau of Fiscal Documentation

This article intends to provide an overview of the significance of a country’s tax environment in economic growth and *** examines the effects of taxation on the most important factors of economy such as investment,labour supply and *** last factor,the environment,has received more attention in recent years as many agree that economic growth must be *** authors also point out that there is an interaction between taxes and the entire tax system,rather than a single tax in isolation,which should be looked at when assessing the influence of taxation on economic ***,an introduction is given to IBFD’s tax-Ray Assessment that measures operational ability of tax administrations with a view to improving the effectiveness and efficiency in their efforts of the implementation,administration and enforcement of tax laws.

关键词： tax environment Economic growth and development Investment Employment tax-Ray project

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Improving the UK tax environment——Building Future Success on Solid Foundations

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Belt and Road Initiative tax Journal 2021年第1期2卷 30-40页

作者： Chris Sanger David Snell Ernst&Young LLP

The World Bank Group’s Paying taxes survey has consistently ranked the UK within the top quintile of global tax *** 2015,the UK embarked on the biggest modernization of its tax administration in a *** programme has delivered major achievements,even while pushing the limits of HMRC’s technology and capacity.A central reform has been the digitalisation of tax administration,known as"Making tax Digital".The reform process has coincided with two major external events—the UK’s exit from the European Union and the response to COVID-19,requiring HMRC to deliver employment support schemes as well as manage an orderly UK exit from the European *** UK Government is now taking this reform process further and has set out a 10-year *** sees real-time information as being at the core of an effective and modern tax *** wants people and businesses to be able to pay the right tax as they live their lives and go about their business.

关键词： tax environment tax administration Making tax Digital Real-time information UK

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