税收复杂性问题的国际研究进展  

An International Research Progress on Tax Complexity

作　　者：徐咏仪 冯海波[1] XU Yongyi;FENG Haibo

机构地区：[1]暨南大学经济学院

出　　处：《国际税收》2024年第12期39-48,共10页International Taxation In China

基　　金：国家社会科学基金重点项目“多维减税手段激励企业创新效果的差异性及政策优化研究”(项目编号:20AJY023)的阶段性研究成果。

摘　　要：随着经济社会的发展,各国税收法律制度日益复杂化。关于税收复杂性的理论和实践问题需要得到更多的关注与研究。现有研究表明,税收复杂性的定义较为多元,具有税制设计复杂性和实际操作复杂性两大公认属性,并由多种因素驱动。大部分文献探讨了税收复杂性的负面影响,即税收复杂性不仅干扰个人和企业的最优决策,还提高了税收征纳成本,并可能滋生腐败问题。本文在系统梳理税收复杂性的定义、原因和影响相关文献的基础上,总结改善税收复杂性的相关措施,并展望未来的研究方向。With the development of economy and society,the tax legal system in most countries has become increasingly complex.The theoretical and practical issues of tax complexity require more attention and research.Existing studies show that tax complexity is more diversely defined,with two recognized attributes:complexity in the tax system design and complexity in its actual operation.Tax complexity also arises from a variety of causes.Most of the literature explores the negative impacts of tax complexity;that is,tax complexity not only interferes with the optimal decision-making of individuals and firms,but also raises tax compliance costs and may breed corruption.Based on a systematic review of the definition,causes and effects of tax complexity,this paper summarizes relevant measures to improve tax complexity and explores future research direction.

关 键 词：税收复杂性 税制改革 税收征管 税制简化 税制设计 

分 类 号：F810.42[经济管理—财政学]