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G20公众税收信任调查_英文版

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文本描述
G20 public
trust in tax
A pulse check on
public trust and
people’s views
on taxation
throughout
G20 countries
This report is the first ever in-depth study of people’s
views and who they trust on international taxation
across all of the G20 Nations.
Results show people want their governments to
cooperate for a more coherent international tax
system, they trust professionals, but have developed
a deep distrust of politicians when it comes to tax.
A reset is needed: to win back the public’s trust,
and create a more effective international tax system
fit for the 21st century.
CopyrightMarch 2017 by the International Federation of Accountants (IFAC)
and the Association of Chartered Certifed Accountants (ACCA). All rights reserved.
Used with permission of IFAC and ACCA. Contact permissions@ifac for permission
to reproduce, store or transmit, or to make other similar uses of this document.
ACCA (the Association of Chartered Certifed Accountants) is
the global body for professional accountants. It offers business-
relevant, frst-choice qualifcations to people of application, ability
and ambition around the world who seek a rewarding career in
accountancy, fnance and management.
ACCA supports its 188,000 members and 480,000 students in 181
countries, helping them to develop successful careers in accounting
and business, with the skills required by employers. ACCA works
through a network of 95 offces and centres and more than 7,110
Approved Employers worldwide, who provide high standards of
employee learning and development. Through its public interest
remit, ACCA promotes appropriate regulation of accounting and
conducts relevant research to ensure accountancy continues to
grow in reputation and infuence.
More information is available at: accaglobal
About ACCA
IFAC is the global organization for the accountancy profession
dedicated to serving the public interest by strengthening the
profession and contributing to the development of strong
international economies. IFAC is comprised of over 175 members
and associates in more than 130 countries and jurisdictions,
representing almost 3 million accountants in public practice,
education, government service, industry, and commerce.
More information is here: ifac
About IFAC
Chartered Accountants Australia and New Zealand is a professional
body comprised of more than 117,000 members living and working
around the world. We focus on the education and lifelong learning
of our members, and engage in advocacy and thought leadership
in areas of public interest that impact the economy and domestic
and international markets.
More information is here: charteredaccountantsanz/alliance
About CA ANZ
This study conveys the voices of more than 7,600 people across the G20 countries, which account for around
two-thirds of the world’s population, 85% of the Gross World Product, and 75% of world trade. We believe it is
vital to listen carefully and understand how people really feel about the international tax issues being
debated in a crowded policy arena, and how their views compare between different countries.
Making taxation work effectively in the globalized, digital 21st century calls for collaboration among policymakers and commitment to working
together on implementing agreed steps. But it is citizens who will ultimately shape their government’s ability to implement reforms to our
international tax system, and they will be the ultimate benefciaries.
Most people in G20 countries want their governments to prioritize cooperation over competition for a more coherent international tax system,
but making this a reality demands the public’s trust, and these results show there is much work to be done to build their confdence.
While there is much we agree on throughout the G20 world, people’s views diverge on who is paying enough tax, and who should be able to
arrange their affairs in order to minimize tax—whether multinationals, local companies, or individuals at different income levels. The
divergences and clusters of countries where people share similar views revealed in this study should help policy-makers better understand and
tackle the challenges ahead.
We urge governments in G20 countries and beyond to heed people’s clear call for cooperation, to constantly listen to them, and work hard to
earn people’s trust by building a coherent international tax system ft for the 21st century.
Helen Brand OBE Lee WhiteFayez Choudhury
Chief Executive, ACCA Chief Executive, CA ANZ Chief Executive, IFAC
Foreword3
Key Findings4
KEY FINDINGS
1.57% of people in G20 countries trust or highly trust professional
accountants when it comes to the tax system, compared to
professional tax lawyers (49%), and non-government
organizations (35%).
2.58% of people in G20 countries believe the work of professional
accountants is contributing to more effcient tax systems; 56%
more effective tax systems; 49% more fair tax systems.
3.People in G20 countries have become deeply distrustful of
politicians when it comes to the tax system, with 67% either
distrusting or highly distrusting politicians.
4.The public trust defcit extends to media (41% distrust or highly
distrust), and business leaders (38%).
5.People want governments to put tax cooperation ahead of tax
competition – 73% of people in G20 countries think it is
important or very important for governments to cooperate with
each other on tax policy to create a more coherent international
tax system; and people are over 3.5x more likely to favor
cooperation over competition.
6.73% of people in G20 countries see paying taxes as mainly a
matter of laws and regulation, and people are more than twice
as likely to see paying taxes as about laws and regulations, than
morals and fairness.
7.While views diverge considerably across G20 countries, more
people overall tend to believe high income earners, and local
and multinational companies are paying a reasonable amount of
tax in their country than think average or low income earners are
paying enough.
8.There are also diverse views on tax minimization throughout G20
countries, although 15% more people overall appear to view tax
minimization as appropriate or highly appropriate for high
income earners, and local and multinational companies than for
average or low income earners.
“We need a fully
integrated and uniform
tax system throughout
the world to ensure
that no one can avoid
or evade paying full
taxes in any country.”
Respondent in the
United Kingdom
Contents
Who does this study represent ......6
Who do people in G20 countries trust when it comes to the tax system ...8
People in G20 countries tend to agree professional accountants are playing an important
role in effciency, effectiveness, and fairness in the tax system ......12
People in G20 countries want governments to put tax cooperation ahead of tax competition ....14
More people in G20 countries tend to think paying taxes is about laws and regulations,
than morals and fairness ....16
People in G20 countries are largely supportive of tax incentives for a range of social
and economic objectives ....18
People’s views on who is paying enough tax diverge across G20 countries ..........20
People have diverse views on tax minimization throughout G20 countries ...........22
People’s views on how the amount of tax paid by individuals and companies impacts their
country’s fnances vary substantially across G20 countries 24
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