主題：At What Cost? Curtailing Tax Evasion in a Digital World代價(jià)幾何？數(shù)字時(shí)代遏制逃稅
主講人：曼徹斯特大學(xué)人文學(xué)院 Mazhar Waseem教授
主持人：財(cái)政稅務(wù)學(xué)院 李昊楠副教授
時(shí)間：6月2日15:00-16:30
地點(diǎn)：柳林校區(qū)格致樓918會(huì)議室
主辦單位：財(cái)政稅務(wù)學(xué)院 科研處
主講人簡(jiǎn)介：
Mazhar Waseem is a Profesor of Economics at the University of Manchester. His research primarily focuses on Public Finance issues of emerging economies, especially on the behavior of economic agents to tax and transfer policies. The main aim of the research is to understand how given these behavioral responses and the enforcement environment of the emerging economies the design of the tax policy there can be improved. He holds a Ph.D. in economics from the London School of Economics. He is a Research Associate at the Institute of Fiscal Studies, Research Affiliate at the Centre of Economic Policy Research (CEPR) and a Research Network Fellow of CESifo. Before beginning his Ph. D , he worked for Pakistan’s revenue authority for more than ten years.
馬扎爾·瓦西姆(Mazhar Waseem)是曼徹斯特大學(xué)的經(jīng)濟(jì)學(xué)教授。他的研究主要聚焦于新興經(jīng)濟(jì)體的公共財(cái)政問(wèn)題，特別是經(jīng)濟(jì)主體對(duì)稅收和轉(zhuǎn)移支付政策的行為反應(yīng)。該研究的主要目的是理解在給定這些行為反應(yīng)以及新興經(jīng)濟(jì)體執(zhí)法環(huán)境下，如何改進(jìn)當(dāng)?shù)氐亩愂照咴O(shè)計(jì)。他擁有倫敦政治經(jīng)濟(jì)學(xué)院（LSE）的經(jīng)濟(jì)學(xué)博士學(xué)位。他是財(cái)政研究所（Institute of Fiscal Studies）的研究員（Research Associate）、經(jīng)濟(jì)政策研究中心（CEPR）的研究會(huì)員（Research Affiliate）以及CESifo研究網(wǎng)絡(luò)的研究員（Research Network Fellow）。在開(kāi)始攻讀博士學(xué)位之前，他曾在巴基斯坦稅務(wù)局工作十余年。
內(nèi)容提要：
The advancements in information technology are transforming the landscape of tax compliance. Almost every major country has now introduced digital filing requirements in some form, especially for the value-added tax. We document the major of these schemes and evaluate their welfare effects using cross-country analysis and microdata from Pakistan. In our microdata-based analysis, we link administrative data with a firm survey we conduct to estimate the compliance gains from new digital filing requirements and measure the associated compliance burden on firms. Our findings reveal that new filing requirements significantly increase revenue collection, but also generate substantial compliance costs, especially for smaller firms. As a result, the welfare effects of new filing requirements are negative or trivial for small- and medium-sized firms but become positive at the top, where compliance costs as a ratio of revenue remitted by the firm decline sharply. Our results have important implications for optimal tax policy design in emerging economies.
信息技術(shù)的進(jìn)步正在重塑稅收遵從的格局。如今，幾乎所有主要國(guó)家都以某種形式引入了數(shù)字化申報(bào)要求，尤其是針對(duì)增值稅。我們記錄了這些（數(shù)字化征管）方案中的主要類(lèi)型，并通過(guò)跨國(guó)分析以及來(lái)自巴基斯坦的微觀(guān)數(shù)據(jù)評(píng)估了其福利效應(yīng)。在我們的微觀(guān)數(shù)據(jù)分析中，我們將行政數(shù)據(jù)與我們自行開(kāi)展的企業(yè)調(diào)查數(shù)據(jù)相關(guān)聯(lián)，以估算新電子申報(bào)要求帶來(lái)的合規(guī)收益，并衡量其給企業(yè)帶來(lái)的相關(guān)合規(guī)負(fù)擔(dān)。我們的研究結(jié)果表明，新的申報(bào)要求顯著增加了稅收收入，但也產(chǎn)生了巨大的合規(guī)成本，尤其對(duì)小型企業(yè)而言。因此，對(duì)于中小型企業(yè)來(lái)說(shuō)，新申報(bào)要求的福利效應(yīng)為負(fù)或微不足道；但在（企業(yè)規(guī)模分布的）頂端，其福利效應(yīng)變?yōu)檎?，因?yàn)槠髽I(yè)承擔(dān)的合規(guī)成本與其繳納稅款的比值急劇下降。我們的研究結(jié)果對(duì)新興經(jīng)濟(jì)體的最優(yōu)稅收政策設(shè)計(jì)具有重要啟示。
