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Tax Administration Research Centre

税务管理研究中心

基本信息

批准号：
ES/S00713X/1
负责人：
Christos Kotsogiannis
金额：
$ 63.27万
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：
2018
资助国家：
英国
起止时间：
2018 至无数据
项目状态：
已结题

来源：
https://gtr.ukri.org/projects?ref=ES%2FS00713X%2F1
关键词：
Tax Administration Research Centre

项目摘要

How governments administer the tax system is an issue that affects the whole of society. The body charged with this work has responsibility for collecting taxes from citizens in such a way that voluntary compliance with taxpaying obligations is maximised. Citizens should be able to trust the legitimacy of the tax administration, and be confident that they are being treated fairly and that robust actions are taken against those who fail to meet their obligations. Indeed, how government mobilise tax revenues and spend them on public goods and services is critical for the well-being of society. When taxpayers fail to pay tax that is due on time, government tax revenues are undermined, market competition is distorted and fairness is compromised.The world is rapidly changing producing new challenges for tax administrations. These challenges include emerging new technologies that are changing the way people and businesses interact as well as generating new sources of data for tax administrations, changing demographics such as the aging population and increasing dominance of Millennials, and increased globalisation with more movement of people and business operations across the world.In the UK, Her Majesty's Revenue and Customs (HMRC) is responsible for administering the tax system with three strategic objectives: maximising revenues and bearing down on avoidance and evasion; transforming tax and payment for customers; and delivering a professional, efficient and engaged organisation. TARC's mission is to support HMRC, and other tax administrations, by delivering outstanding interdisciplinary research that addresses the major challenges confronting tax administrations and society at large.Through a wide range of activities TARC has, and will continue to, considerably improved our understanding of key aspects of tax administration, including taxpayer compliance, and the way in which taxpayers interact with the tax system. TARC has an ambitious research agenda to identify where evidence gaps exist, developing rigorous research questions which can be investigated using interdisciplinary approaches.TARC's methodologies encompass theoretical, experimental, survey, qualitative, and cross-country analyses. The Centre enhances tax administration and tax design through research that makes use of the data held by HMRC and others as well as learning from international best practices. It has embedded itself as the leading international centre with a central role in research and in building research capability in tax analysis. TARC has a strong reputation as the focal point for a community of experts to come together and co-develop responses to the research questions and challenges posed by the modern environment.

政府如何管理税收制度是一个影响整个社会的问题。负责这项工作的机构有责任以最大限度地自愿遵守纳税义务的方式向公民征税。公民应该能够信任税收管理的合法性，并相信他们受到公平对待，并对那些不履行义务的人采取强有力的行动。事实上，政府如何调动税收收入并将其用于公共产品和服务对社会福祉至关重要。当纳税人未能按时缴纳税款时，政府的税收收入就会受到影响，市场竞争就会受到扭曲，公平性也会受到影响。世界瞬息万变，给税务管理带来新的挑战。这些挑战包括：新兴的新技术正在改变人与企业的互动方式，并为税务管理部门产生新的数据来源;人口结构的变化，如人口老龄化和千禧一代的主导地位日益增强;以及全球化的加剧，全球人员和业务运营的流动性增加。在英国，英国税务海关总署（HMRC）负责管理税收制度，其三个战略目标是：最大限度地增加收入，打击避税和逃税;为客户改变税收和支付方式;提供一个专业、高效和敬业的组织。TARC的使命是通过提供杰出的跨学科研究来支持HMRC和其他税务管理部门，解决税务管理部门和整个社会面临的主要挑战。通过广泛的活动，TARC已经并将继续大大提高我们对税务管理关键方面的理解，包括纳税人的合规性，以及纳税人与税收系统互动的方式。TARC有一个雄心勃勃的研究议程，以确定存在的证据差距，开发严格的研究问题，可以使用跨学科的方法进行调查。TARC的方法包括理论，实验，调查，定性和跨国分析。该中心利用税务及海关总署和其他机构掌握的数据进行研究，并学习国际最佳做法，从而加强税务管理和税务设计。它已成为领先的国际中心，在研究和建立税务分析研究能力方面发挥着核心作用。TARC作为专家社区的协调中心，享有盛誉，他们聚集在一起，共同开发对现代环境所带来的研究问题和挑战的回应。