普华永道：2018全球纳税分析报告(英文 108 页)

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2018全球纳税分析报告

深入分析190个经济体的税制

PayingTaxes 2018

Contents

Foreword ........2

Key findings ........4

Overview ........6

Regional picture ..........8

How do the different regions compare? .......10

World Bank Group Commentary

Digital technology in taxation ..........14

Who made paying taxes easier in 2016

– and what did they do? .......16

Refinements to the post-filing index methodology ..........18

Renaming the Total Tax Rate ........20

PwC Commentary – diving into the data

Trends in Total Tax and Contribution Rate,

time to comply and payments ..........24

Largest reforms in Total Tax and Contribution Rate,

time to comply and payments in 2016 .......26

The post-filing index:

What happens after tax returns are filed? .........32

PwC commentary – tax policy and technology in the 21st century

Tax policy in the 21st Century ..........40

Improving tax collection in lower and middle income countries:

A role for technology? ..........42

The future of compliance .........46

PwC Commentary – the local tax picture

The view from China .......50

The view from India ........52

The view from Middle East ..........54

The view from Namibia .......56

The view from Serbia ..........58

The Paying Taxes 2018 data

Results by region .........62

The data tables ........84