Promoting Economic Recovery Through Taxation  

作　　者：Chris Sanger David Snell 

机构地区：[1]Tax Policy Ernst&Young LLP London UK

出　　处：《Belt and Road Initiative Tax Journal》2022年第2期38-51,共14页‘一带一路’税收（英文）

摘　　要：The role of taxation in promoting economic recovery has attracted great-er attention in recent years,with economic dislocation following the Global Financial Crisis and the COVID-19 pandemic.While taxation is only one of the factors impacting economic recovery,both economic literature and practical experience show that tax policy can contribute to enhanced growth and therefore greater economic activity.Tax instruments used as a means for promoting economic recovery include tax holidays,preferential tax rates,investment allowances,tax credits and special economic zones.However,there are a range of constraints over tax incentive design imposed by bodies such as the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting,the Forum on Harmful Tax Practices of the OECD and the Code of Conduct on Business Taxation of the European Union.Given the above,this paper sets out practical issues to inform governments seeking to promote economic activity through taxation.

关 键 词：TAXATION Special economic zones Tax incentives Tax holidays Prefer-ential tax rates Investment allowances Tax credits Growth INVESTMENT Policy frame-work Cost-benefit analysis Tax expenditure Effective tax rate Pillar Two OECD Fo-rum on Harmful Tax Practices OECD Global Forum on Transparency and Exchange of Information for Tax Purposes European Union Code of Conduct Group on Business Taxation Tax policy Tax administration Economic recovery 

分 类 号：F812.42[经济管理—财政学] F125F113