2024年公共税收信托——拉丁美洲及其他地区

PUBLIC TRUSTIN TAX 2024:LATIN AMERICAAND BEYOND About IFAC About ACCA IFAC, by connecting and uniting its members, makes the accountancy professiontruly global. We are ACCA (the Association of Chartered Certified Accountants),a globally recognised professional accountancy body providingqualifications and advancing standards in accountancy worldwide. IFAC member organizations are champions of integrity and professional quality,and proudly carry their membership as a badge of international recognition. Founded in 1904 to widen access to the accountancy profession,we’velong championed inclusion and today proudly support adiverse community of over252,500members and526,000futuremembers in180countries. IFAC and its members work together to shape the future of the profession throughlearning, innovation, a collective voice, and commitment to the public interest. More information is herewww.ifac.org Our forward-looking qualifications, continuous learning and insightsare respected and valued by employers in every sector. They equipindividualswith the business and finance expertise and ethicaljudgementto create,protect and report the sustainable valuedelivered by organisations and economies. About OECD Guidedby our purpose and values,our vision is to developtheaccountancy profession the world needs.Partnering withpolicymakers,standard-setters,the donor community,educatorsand other accountancy bodies, we’re strengthening and building aprofession that drives a sustainable future for all. The OECD is an international organisation that works to build better policies byworking with policy makers, stakeholders and citizens to establish evidence-basedinternational standards with a view to finding solutions to social,economic and environmental challenges. Find out moreaccaglobal.com Find out morewww.oecd.org Foreword This year’s Public Trust in Tax survey and report marks the most significant expansionin the initiative since it began in 2017. In the years since, the scope has expanded fromG20 countries (plus New Zealand) to include a cross section of the largest countries bypopulation in the different regions of the world. This year, we have not only expanded thescope of the survey to include a deep-dive focus on countries in Latin America, we havealso expanded the partnership behind this project, with the OECD joining IFAC and ACCA. Helen Brand OBE,Chief Executive, ACCA As the OECD’s work on tax morale has shown, trust is pivotal in establishing effective tax systems, butfurther work is needed to both measure trust in tax, and understand how to build it. Through the updatesto the survey questions this year we provide new data on how people see the role of tax both in theory,and in their experiences, providing new insights on the views on, and performance of, the fiscal contract, tostimulate further dialogue on how to deliver it. Indeed, all the data presented here is meant to facilitate an ongoing conversation about how to bestsupport trust in tax systems and thereby support sustainable development. We look forward to engagingwith policymakers, tax authorities, civil society, and the accountancy profession, among others, to driveevidence-based policy initiatives to support trust. Manal Corwin,Director, OECDCentre for Tax Policyand Administration For IFAC and the ACCA, the findings regarding trust in professional tax accountants remain extremelyimportant, and remind us of the unique role that the accountancy profession plays in the trust ecosystem. For the OECD, the data in this report will provide a valuable contribution to our ongoing work on tax morale,and through combining the data here with other datasets, and experiences and insights from across theglobe, we look forward to providing further analysis, best practices and guidance to support countries inbuilding effective and trusted tax systems. Lee White,Chief Executive, IFAC Key findings Most people seem to support the fiscal contract inprinciple, but in many countries they don’t see itworking in practice nWhile52%agree that their taxes are a contribution tothe community rather than a cost to them,25%disagree.nThere is also a strong view that cheating on taxes isunacceptable, with61%saying it is never acceptable,while less than3%say it is always acceptable.nOnly33%agree that tax revenues in their country arespent for the public good, with46%disagreeing.nAlthough32%agree that the public services andinfrastructure are a fair return for the taxes they pay,50%disagree. More people are able to navigate tax compliancethan not, but there is still work to do nA majority see the system for submitting tax returnsas relatively easy and efficient –52%agree, while22%disagree.nEven so, it is slightly less easy to pay or obtain refunds–46%agree that it is easy, and28%disagree – andsurvey respondents’ comments indicate that repaymentsare particularly problematic. The culture of tax administration is perceived lesspositively than the processes There are fe