百年校庆杰出学者讲座第67期-At What Cost? Curtailing Tax Evasion in a Digital World代价几何？数字时代遏制逃税

主题：At What Cost? Curtailing Tax Evasion in a Digital World代价几何？数字时代遏制逃税

主讲人：曼彻斯特大学人文学院 Mazhar Waseem教授

主持人：财政税务学院 李昊楠副教授

时间：6月2日15:00-16:30

地点：柳林校区格致楼918会议室

主办单位：财政税务学院 科研处

主讲人简介：

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.

马扎尔·瓦西姆(Mazhar Waseem)是曼彻斯特大学的经济学教授。他的研究主要聚焦于新兴经济体的公共财政问题，特别是经济主体对税收和转移支付政策的行为反应。该研究的主要目的是理解在给定这些行为反应以及新兴经济体执法环境下，如何改进当地的税收政策设计。他拥有伦敦政治经济学院（LSE）的经济学博士学位。他是财政研究所（Institute of Fiscal Studies）的研究员（Research Associate）、经济政策研究中心（CEPR）的研究会员（Research Affiliate）以及CESifo研究网络的研究员（Research Network Fellow）。在开始攻读博士学位之前，他曾在巴基斯坦税务局工作十余年。

内容提要：

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.

信息技术的进步正在重塑税收遵从的格局。如今，几乎所有主要国家都以某种形式引入了数字化申报要求，尤其是针对增值税。我们记录了这些（数字化征管）方案中的主要类型，并通过跨国分析以及来自巴基斯坦的微观数据评估了其福利效应。在我们的微观数据分析中，我们将行政数据与我们自行开展的企业调查数据相关联，以估算新电子申报要求带来的合规收益，并衡量其给企业带来的相关合规负担。我们的研究结果表明，新的申报要求显著增加了税收收入，但也产生了巨大的合规成本，尤其对小型企业而言。因此，对于中小型企业来说，新申报要求的福利效应为负或微不足道；但在（企业规模分布的）顶端，其福利效应变为正，因为企业承担的合规成本与其缴纳税款的比值急剧下降。我们的研究结果对新兴经济体的最优税收政策设计具有重要启示。