2 | eJournal of Tax Research 税务研究电子期刊

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eJournal of Tax Research
Volume 21 Number 2
税务研究电子期刊 第21卷 第2期
本期目录
1.
Tax compliance, technology, trust, and inequality in a post-pandemic world
大流行病后世界的税收遵从、技术、信任和不平等研究
2.
Identifying and supporting financially vulnerable women experiencing economic abuse: A grounded theory approach
识别和支持遭受经济虐待的经济地位弱势妇女：基于一种基础理论方法
3.
The crypto-economy and tax practitioner competencies: An Australian exploratory study
加密经济与税务从业人员的能力：基于一项澳大利亚的探索性研究
4.
The tax profession’s response to the recent review of the TPB, the TASA 2009 Code of Professional Conduct, investigations, and related sanctions
税务行业对近期税法审查、2009年《澳大利亚税务师协会专业行为守则》、税务调查及相关制裁的回应
5.
Assessing value added tax compliance burden in Gulf Cooperation Council countries
海湾合作委员会国家增值税合规负担评估
6.
Insights into the low success rate of the Indian Income Tax Department in litigation: A grounded theory approach
印度所得税部门诉讼成功率低的启示：基于一种基础理论方法
7.
Globalisation and tax administration – A New Zealand perspective
全球化与税收征管——基于新西兰视角
8.
Blurring the separation of powers – A legal and political study of the phenomenon of tax administrations moving from the executive branch towards the legislative branch
模糊权力分立——对税收管理从行政部门转向立法部门这一现象的法律和政治研究
部分文章摘要
01
Tax compliance, technology, trust, and inequality in a post-pandemic world
Abstract: Ensuring compliance with the tax laws is an enduring challenge for all governments, and government strategies are constantly evolving as circumstances change. Recently, countries around the world have experienced some major shocks, shocks that are already affecting tax compliance and the policies that governments utilise to maintain compliance. In this article I examine the effects of two especially important shocks – technological shocks and SARS-CoV-2 (COVID-19) pandemic shocks – on tax compliance in the years ahead. I argue first that many of these changes in technology will improve the ability of governments to improve tax compliance, mainly by increasing the flow of information to governments, while at the same time opening up new avenues by which some individuals and some firms can evade (and avoid) taxes. I then argue that the pandemic and the associated policies enacted by governments will affect compliance in uncertain ways, in large part because of the conflicting effects of the pandemic and government policies on trust in government. At this point it is unclear which of these trends will dominate, so that the effects of technology and the pandemic on the overall level of tax compliance in a post-pandemic world are uncertain. Even so, I believe that the distributional effects of these shocks are more predictable. Indeed, I argue that these two shocks – especially the technological shocks – seem virtually certain to increase economic inequality, regardless of their actual impacts on the level of tax compliance. The challenge facing governments is devising policies to counter these trends

摘要：确保纳税人税收遵从是各国政府面临的一项长期挑战，政府的战略也随情况变化而不断变化。最近，世界各国都经历了一些重大冲击，这些冲击已经影响到税收遵从度以及政府用来维持税收遵从度的政策。本文将研究技术和大流行病（COVID-19）这两种尤其重要的冲击对未来几年税收遵从度的影响。首先，本文认为技术方面的许多变化将提高政府改善税收遵从度的能力，主要是通过增加流向政府的信息，同时也为一些个人和企业逃税及避税开辟了新的途径。其次，本文认为大流行病和政府颁布的相关政策将以不确定的方式影响纳税遵从度，很大程度缘于大流行病和政府政策对政府信任度的影响相互冲突。目前尚不清楚何种趋势会占主导地位，即便如此，本文认为这些冲击对分配的影响更容易预测。事实上，本文认为这两种冲击，尤其是技术冲击必然会加剧经济不平等，无论其对经济增长的影响如何。
02
Insights into the low success rate of the Indian Income Tax Department in litigation: A grounded theory approach
Abstract：The Economic Survey of India of 2017-18 and OECD data show that the Indian Income Tax Department (ITD) loses more than two-thirds of the income tax appeals litigated before the Income Tax Appellate Tribunal (ITAT), the High Courts, and the Supreme Court in India. However, reasons for the ITD’s subpar performance, which may adversely impact revenue collection and the ability of the government to fund public services, are unknown. This study applies grounded theory methodology to case law, interview, and survey data to develop a theoretical model to explain the ITD’s low success rate in income tax litigation.
The study shows that Indian bureaucratic culture, which is characterised by poor accountability, ineffective performance management, and a trust deficit, contributes to the ITD’s low success rate in income tax litigation before the ITAT and the courts. Inadequate accountability and ineffective performance management in turn contribute to the poor quality of income tax assessments and the ITD filing meritless or frivolous appeals. Factors that lead to such sub-standard quality of income tax assessments and ITD filed appeals include revenue targets imposed on income tax officials by the ITD, inadequate supervision of tax officials with regard to their assessment of tax, and tax officials disregarding precedent in the process of making assessments and filing appeals. The inferior quality of income tax assessments and ITD filed appeals consequently results in the low success rate of the ITD in tax litigation. In addition, poor accountability and ineffective performance management perpetuate inadequate representation of the ITD before the appellate fora, adding to the ITD’s losses in litigation.
Further, trust deficit, which underlies Indian bureaucratic culture, fosters a mindset of tax officials that reflects prejudice against taxpayers and a fear of audit and investigation. Trust deficit also leads to officials abdicating their responsibility to make objective decisions in favour of taxpayers. This trust deficit therefore adds to the poor quality of tax assessments and appeals filed by the ITD, further compounding the ITD’s losses in income tax litigation.
By explaining reasons for the low success rate of the ITD in income tax litigation as well as the poor quality of income tax assessments made and income tax appeals filed by the ITD, the theory of Indian bureaucratic culture provides insights for reforming Indian tax administration. Further, the use of grounded theory methodology to develop a theory based on multiple sources of empirical evidence is a unique contribution to the field of taxation and to the literature on tax administration, especially, the literature on Indian tax administration

摘要：根据2017-2018年《印度经济概览》和经合组织的数据显示，在印度所得税上诉法庭（ITAT）、高等法院和最高法院审理的所得税上诉案件中，印度所得税部门（ITD）的败诉率超过三分之二，且原因尚不清楚，这可能会对税收和政府提供公共服务的能力产生负面影响。本研究将基础理论与案例分析、访谈和数据调查等方法结合，建立了一个理论模型以解释ITD在所得税诉讼中的低成功率。
研究表明，印度官僚文化的特点是问责不力、绩效管理低效和信任缺失，这也是导致 ITD 在ITAT和法院的所得税诉讼中胜诉率低的原因。问责不力和绩效管理低效反过来又导致所得税评估质量低下，以及ITD提出毫无依据或琐碎的上诉。导致所得税评估和ITD提出的上诉质量不达标的因素包括ITD对所得税官员规定的收入目标、对税务主管人员的税款评估监督不力，以及税务主管人员在进行税务评估和提出上诉的过程中无视先例。因此，所得税评估和ITD提出的上诉质量低下导致ITD在税务诉讼中的胜诉率很低。此外，问责不力和绩效管理低效使ITD在上诉论坛上的代表性持续不足，进一步加剧了ITD在诉讼中的败诉率。此外，印度官僚文化根深蒂固导致信任缺失，由此助长了税务主管人员对纳税人的偏见以及对审计和调查的恐惧。信任缺失还导致税务主管人员放弃做出有利于纳税人的客观决定。因此，这种信任缺失导致ITD提出的税务评估和税务上诉质量低下，进一步加剧ITD在所得税诉讼中的损失。
印度官僚文化理论解释了ITD在所得税诉讼中胜诉率低以及ITD所做的税务评估和提出的税收上诉质量低下的原因，为印度税务管理改革提供启示。
03
Globalisation and tax administration – A New Zealand perspective
Abstract: The work of the G20 and OECD in relation to Base Erosion and Profit Shifting (BEPS) 1.0, and more recently with BEPS 2.0, has shown unprecedented levels of cooperation between revenue authorities globally. While the work to date has increased the sharing of information and improved cooperation on cross-border investigations, it has also led to enhancements (some currently at the policy refinement stage) that expand the tax base (such as new taxing rights for jurisdictions where value has been added), and buttress existing core tax concepts (such as residence and source). This article, taking the form of a case study, examines and reflects upon how these policy developments are impacting revenue authorities, with a focus on New Zealand. It traverses the administrative direction and political influences over the last six to eight years, within the wider context of Inland Revenue’s Business Transformation project (BT) that was completed in 2022. Digitalisation has been critical to the way Inland Revenue has navigated the challenges it faces, many of which are common to tax administrations globally. In general terms, New Zealand is a ‘strong supporter’ of the work of the G20/OECD with respect to BEPS but would not be considered to be a leader. Being a small jurisdiction, New Zealand is less impacted by BEPS issues, but nevertheless it faces its fair share of administrative challenges, including the ongoing impact of COVID fiscal reforms on tax administrations.

摘要：二十国集团（G20）和经济合作与发展组织（OECD）有关税基侵蚀和利润转移（BEPS）1.0的工作，以及最近有关BEPS 2.0的工作，显示了全球税务主管当局之间达到前所未有的合作。迄今为止，前述工作加强了信息共享，改善了跨境调查合作，同时也带来一些改进措施（其中部分目前正处于政策完善阶段），这些措施扩大了税基（如对利润创造地的新征税权），并强化了现有的核心税收概念（如居住地和来源地）。本文采用案例研究的形式，以新西兰为重点，探讨并反思该等政策的发展如何影响税务主管当局。本文以2022年完成的税务局业务转型项目（BT）为背景，回顾了过去六至八年的行政改革方向和政治影响。数字化对于税务主管当局如何应对即将面临的挑战至关重要，其中许多挑战是全球税务主管当局共同面临的。总体而言，新西兰是20国集团/经合组织在BEPS工作上的“坚定支持者”，但不被视为领导者。作为一个小的司法管辖区，新西兰受BEPS问题影响较小，但也面临着税务管理上的挑战，包括疫情及财政改革对税务管理的持续影响。

整理 | 寇韵楳
排版| 刘逸颖
审核 | 寇韵楳、薛榆淞



北京大学税法研究中心
Peking University
Center for Tax Law


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