普华永道：2020年世界纳税报告( 英文 50页)

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全球190个经济体税收政策与税收征管的格局变化

Contents

Foreword ......4

Key findings ..........6

Regional overview ........8

Chapter 1 – The advantage of automation: Sustained focus on technology makespaying taxes significantly easier ........12

Chapter 2 – World Bank Group commentary: From paper to electronic tax returnsand tax compliance simplification ......26

Chapter 3 – Tax policy responses to a changing world .....30

Chapter 4 – Improvements in post-filing processes ..........40

Appendix ....48