The Purpose of Tax Policy:Economic Growth  

作　　者：Daniel A.Witt 

机构地区：[1]International Tax and Investment Center

出　　处：《Belt and Road Initiative Tax Journal》2024年第2期47-52,共6页“一带一路”税收(英文)

摘　　要：This article posits that the purpose of tax policy should be to driveeconomic growth, on the theory that investment leads to employment, which leadsto taxation, which leads to development. In virtually all circumstances, economicgrowth is a prerequisite for revenue growth. The article calls on tax administrationsto renew a focus on growth as the purpose of tax policy, discusses the dangers of“degrowth” and reviews the role of the Belt and Road Initiative Tax AdministrationCooperation Mechanism (BRITACOM) in raising the level of knowledge and skills oftax administrations.

关 键 词：Tax policy TAXATION REVENUES Tax administration INCENTIVES Growth Development INVESTMENT EMPLOYMENT BRITACOM 

分 类 号：R73[医药卫生—肿瘤]