Tax Administration Research Centre

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向公民征收税款，以便最大限度地自愿遵守纳税义务。公民应该能够相信税收管理的合法性，并相信他们得到了公平的对待，并对那些未能履行义务的人采取了强有力的行动。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应缴税款时，政府税收收入受到破坏，市场竞争受到扭曲，公平受到损害。世界瞬息万变，给税务管理带来了新的挑战。这些挑战包括：新兴的新技术正在改变人们和企业互动的方式，并为税务管理产生新的数据来源；人口结构的变化，如人口老龄化和千禧一代日益占据主导地位；以及全球化程度的提高，人员和商业活动在世界各地的流动。在英国，女王陛下的税收和海关(HMRC)负责管理税收系统，有三个战略目标：最大化收入和打击避税和逃税；为客户转变税收和支付；以及提供一个专业、高效和参与的组织。TARC的使命是通过提供杰出的跨学科研究来支持税务管理委员会和其他税务管理机构，以解决税务管理机构和整个社会面临的主要挑战。通过广泛的活动，TARC已经并将继续显著提高我们对税务管理关键方面的理解，包括纳税人合规，以及纳税人与税务系统互动的方式。TARC有一个雄心勃勃的研究议程，以确定哪里存在证据差距，开发可以使用跨学科方法调查的严格的研究问题。TARC的方法论包括理论、实验、调查、定性和跨国分析。该中心通过利用税务中心和其他机构掌握的数据进行研究，并借鉴国际最佳做法，加强税务管理和税务设计。它已成为领先的国际中心，在研究和建设税务分析研究能力方面发挥着核心作用。TARC作为一个专家社区聚集在一起，共同制定对现代环境提出的研究问题和挑战的反应的联络点，享有很高的声誉。

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.