摘要:本文是一篇分析国际与发展中国家的合作的留学生论文,今天,大多数发展中国家很大程度上都严重依赖于外部资源,如官方发展援助(ODA),借贷或融资的公共支出和预算的外国直接投资流动。这些类型的收入来源很容易挥发,并在支持发展成长。严重依赖于这些资源引起的不确定性,破坏了经济发展的政策。
ternational tax matters, including in the area of double taxation.
Difficulties encountered by developing countries
Developing countries might encounter several constraints in promoting taxation as source of revenue. These factors can be categorized as domestic factor and international factors. In domestic factors developing countries are often confronted with several constraints linked to:
The framework and competency of their economy (e.g. large informal sectors, predominance of agriculture over industry and services);
Political and macro-economic instability, poor public service delivery, low quality of public finance management, the incidence of corruption, poor governance and deficient rule of law, including in resource-rich settings and particularly severe in countries in situations of fragility;
The features of the tax system and its management that may explain the limited effectiveness and responsiveness of tax reforms:
narrow tax base often leading to an uneven distribution of tax burden between economic factors and taxpayers;
balance between direct/indirect taxation that may not always appropriately reflect the structure of the economy;
weak link between tax policy and tax administration;
Lack of capacity of tax administrations to operate and supervise the tax system, which can result in low tax compliance and collection.
Regarding to International factors, the increasing integration of international markets and the economic globalization also affects the effectiveness of national tax systems:
Implementation of domestic tax rules becomes difficult in a world with an increasing geographical mobility of taxpayers, the volume of trade and capital flows and the use of new technologies;
Tax Havens and Transparency For developing countries. Illicit use of tax havens reduce revenues which would otherwise be directed towards development;
Countries might be tempted to encourage foreign direct investments through too costly tax incentives and derogations that often fail to attract real and sustainable investment;
The existence of non-cooperative jurisdictions and harmful tax practices, both in developed and developing countries, is detrimental also to developing countries by not only having a negative impact on their revenues but also by undermining good governance and institutional development.
What Needs to be Done to Strengthen Domestic Resources?
Increase transparency: to ensure developing countries take opportunities to tackle tax evasion and avoidance, as well as collect a fair share of taxes. This includes working towards the implementation of agreed standards on transparency and exchange of information, as well as broadening the scope of OECD’s work to help developing countries apply international transfer pricing standards and
guidelines to protect their tax base whilst providing an investment friendly environment.
Strengthen the capacity of tax administrations: In most developing countries this will require creating an independent revenue service with well paid officials, free from corruption and political interference, and helping to develop a market-based democracy. The divisions between direct and indirect taxes need to be replaced with an integrated administration arranged on
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