聪明地征税

罗马—能保证国内收入充足的有效的税收政策是一国追求发展政策能力的关键决定因素。但大部分发达国家的税收收入很低,这阻碍了通往更平衡、更包容、更可持续的经济发展之路,而后者又是改善公共卫生、提升生活标准的方法。

尽管非税收入可能占一国GDP总量相当大的比重,但低收入和中低收入国家的平均税收/GDP比率分别在15%和19%左右,显著低于经合组织的平均水平35%。为了给发展项目融资,穷国和中低收入国家必须设计和实施增加国内收入的税收战略。

这要求抛弃流行的教条——税收只有在绝对必要时才能增加。这一立场假设更低的税率通过确保税法更好的执行而使税收/GDP比率升高,并有利于间接税(如增值税)以扩大税基,将收入不高的人群也纳入税基。

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