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Joint Exeter-IFS Tax Adminstration Research Centre

埃克塞特-IFS联合税务管理研究中心

基本信息

批准号：
ES/K005944/1
负责人：
Gareth Myles
金额：
$ 254.71万
依托单位：
UNIVERSITY OF EXETER
依托单位国家：
英国
项目类别：
Research Grant
财政年份：
2013
资助国家：
英国
起止时间：
2013 至无数据
项目状态：
已结题

来源：
https://gtr.ukri.org/projects?ref=ES%2FK005944%2F1
关键词：
Joint Exeter IFS Tax Adminstration

项目摘要

Good tax design and administration are central to the functioning of the economy. Taxes are important determinants of economic behaviour, and good implementation can significantly increase economic and social welfare. The role of the Tax Administration Research Centre is to deliver research that enhances tax policy and provides lasting benefit to the economy. There are many research tools that can contribute to this goal but the greatest success will be achieved by combining a range of research methodologies and disciplines.The Centre will unite researchers from two institutions with distinguished reputations for research into tax administration and tax design. Complementary abilities and methodologies will be brought together to address a wide range of intersecting research projects. The research methodologies will include economic modelling, econometric analysis, experimentation, numerical simulation, and qualitative analysis. In undertaking its work the Centre will make extensive use of the HMRC/HMT Datalab to permit innovative empirical work to be undertaken.Some examples of the research projects to be conducted at the Centre are:Risk-based auditing and taxpayers' responses will investigate the reaction of taxpayers to audits, and how this will change the pattern of compliance behaviour. The project will study whether taxpayers learn about the audit strategy over time, and how a risk-based strategy should be updated to take this into account. The project will link with laboratory experiments on compliance and with research on the role of tax advisers. The results will increase the return on resources allocated to auditing.Decomposing the elasticity of taxable income will determine how the response of individuals to taxes summarised by the "elasticity of taxable income" can be separated into the channels through which individuals respond (e.g. reduced work effort, increased pension contributions or charitable contributions, moving income abroad, taking income in other forms). The results will enable greater focus of tax interventions and improved design of tax structure.Consequences of pre-population will study the implications of pre-populated tax returns for compliance. If the pre-populated form shows an income level below actual income this might convey an impression to the taxpayer that they can successfully evade. The research will implement an experiment that randomises the allocation of pre-populated returns. The outcome will advise on how best to proceed with the implementation of pre-population.Large business (Intermediaries) relationship with HMRC will use qualitative depth interviews address the extent to which new initiatives have altered working practices in intermediary firms and their clients' businesses, the HMRC understanding of tax avoidance practices, and the appropriateness of current policy strategies currently. This will enhance understanding of the effects of HMRC operational policy and improve administration.Understanding the determinants of customer experience will link HMRC survey data on customer experience with objective measures of service delivery standards, third-party information, and tax return data in Datalab. The linked data will be used to analyse the systematic determinants of subjective customer experience and will show which aspects of HMRC delivery generate a positive customer experience, and which do not.The Centre will enhance tax administration and tax design. It has ambitious plans to become the leading international centre with a central role in research and in building research capability in tax analysis through the training of PhD students and training of research staff.

良好的税收设计和管理是经济运作的核心。税收是经济行为的重要决定因素，良好的执行可以大大增加经济和社会福利。税收管理研究中心的作用是提供研究，加强税收政策，并提供持久的经济效益。有许多研究工具可以帮助实现这一目标，但要取得最大的成功，就必须结合一系列研究方法和学科。该中心将联合来自两个在税收管理和税收设计研究方面享有盛誉的机构的研究人员。互补的能力和方法将汇集在一起，以解决广泛的交叉研究项目。研究方法包括经济建模、计量经济分析、实验、数值模拟和定性分析。在开展工作时，该中心将广泛利用HMRC/HMT数据实验室，以开展创新的实证工作，将在该中心开展的一些研究项目的例子是：基于风险的审计和纳税人的反应将调查纳税人对审计的反应，以及这将如何改变遵守行为的模式。该项目将研究纳税人是否随着时间的推移了解审计战略，以及如何更新基于风险的战略以考虑到这一点。该项目将与关于遵守的实验室实验和关于税务顾问作用的研究联系起来。其结果将增加分配给审计的资源的回报。分解应税收入的弹性将决定如何将个人对税收的反应（由“应税收入弹性”概括）分为个人反应的渠道（例如减少工作努力、增加养老金缴款或慈善捐款、将收入转移到国外、以其他形式获得收入）。调查结果将使税务干预更加集中，并改善税收结构的设计。预填充的后果将研究预填充纳税申报表对合规的影响。如果预先填写的表格显示的收入水平低于实际收入，这可能会给纳税人一种印象，即他们可以成功逃税。这项研究将实施一项实验，随机分配预先填充的回报。结果将就如何最好地实施预填充提供建议。大型企业（中介机构）与英国税务海关总署的关系将使用定性深度访谈来解决新举措在多大程度上改变了中介公司及其客户业务的工作实践、英国税务海关总署对避税做法的理解以及当前政策策略的适当性。这将提高对HMRC运营政策的影响的理解，并改善管理。了解客户体验的决定因素将把HMRC关于客户体验的调查数据与服务交付标准的客观衡量标准、第三方信息和Datalab中的纳税申报数据联系起来。相关数据将用于分析主观客户体验的系统性决定因素，并将显示税务及海关总署提供的服务哪些方面产生了积极的客户体验，哪些方面没有，该中心将加强税务管理和税务设计。它有雄心勃勃的计划，通过培训博士生和培训研究人员，成为在研究和建立税收分析研究能力方面发挥核心作用的领先国际中心。