主題：At What Cost? Curtailing Tax Evasion in a Digital World代價幾何？數字時代遏制逃稅

主講人：曼徹斯特大學人文學院 Mazhar Waseem教授

主持人：財政稅務學院 李昊楠副教授

時間：6月2日15:00-16:30

地點：柳林校區格致樓918會議室

主辦單位：財政稅務學院 科研處

主講人簡介：

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)是曼徹斯特大學的經濟學教授。他的研究主要聚焦于新興經濟體的公共財政問題，特別是經濟主體對稅收和轉移支付政策的行為反應。該研究的主要目的是理解在給定這些行為反應以及新興經濟體執法環境下，如何改進當地的稅收政策設計。他擁有倫敦政治經濟學院（LSE）的經濟學博士學位。他是財政研究所（Institute of Fiscal Studies）的研究員（Research Associate）、經濟政策研究中心（CEPR）的研究會員（Research Affiliate）以及CESifo研究網絡的研究員（Research Network Fellow）。在開始攻讀博士學位之前，他曾在巴基斯坦稅務局工作十余年。

內容提要：

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.

信息技術的進步正在重塑稅收遵從的格局。如今，幾乎所有主要國家都以某種形式引入了數字化申報要求，尤其是針對增值稅。我們記錄了這些（數字化征管）方案中的主要類型，并通過跨國分析以及來自巴基斯坦的微觀數據評估了其福利效應。在我們的微觀數據分析中，我們將行政數據與我們自行開展的企業調查數據相關聯，以估算新電子申報要求帶來的合規收益，并衡量其給企業帶來的相關合規負擔。我們的研究結果表明，新的申報要求顯著增加了稅收收入，但也產生了巨大的合規成本，尤其對小型企業而言。因此，對于中小型企業來說，新申報要求的福利效應為負或微不足道；但在（企業規模分布的）頂端，其福利效應變為正，因為企業承擔的合規成本與其繳納稅款的比值急劇下降。我們的研究結果對新興經濟體的最優稅收政策設計具有重要啟示。