This article intends to provide an overview of the significance of a country’s tax environment in economic growth and development.It examines the effects of taxation on the most important factors of economy such as i...This article intends to provide an overview of the significance of a country’s tax environment in economic growth and development.It examines the effects of taxation on the most important factors of economy such as investment,labour supply and environment.The last factor,the environment,has received more attention in recent years as many agree that economic growth must be sustainable.The authors also point out that there is an interaction between taxes and the entire tax system,rather than a single tax in isolation,which should be looked at when assessing the influence of taxation on economic growth.Moreover,an introduction is given to IBFD’s TAx-Ray Assessment that measures operational ability of tax administrations with a view to improving the effectiveness and efficiency in their efforts of the implementation,administration and enforcement of tax laws.展开更多
文摘This article intends to provide an overview of the significance of a country’s tax environment in economic growth and development.It examines the effects of taxation on the most important factors of economy such as investment,labour supply and environment.The last factor,the environment,has received more attention in recent years as many agree that economic growth must be sustainable.The authors also point out that there is an interaction between taxes and the entire tax system,rather than a single tax in isolation,which should be looked at when assessing the influence of taxation on economic growth.Moreover,an introduction is given to IBFD’s TAx-Ray Assessment that measures operational ability of tax administrations with a view to improving the effectiveness and efficiency in their efforts of the implementation,administration and enforcement of tax laws.
