个人所得税中的税收筹划:系统的文献综述

Abdurrauf Umar, I.F.A. Prawira, M. Kustiawan
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摘要

系统的文献综述对2012年至2022年期间有关个人所得税筹划的研究进行了分析和综合,共审阅了30篇文章。审查发现,大多数文章主要集中在非法人企业及其所有者/企业家/独资经营者/投资者,以及讨论税务机关对个人所得税的规定问题的文章。文章的审查,提出了有关个人所得税规划的财富转移,如继承和遗赠问题的见解;礼品和活体;临终计划等。重要的是,他们为非法人企业和企业家如何通过良好的个人所得税规划来优化他们的可支配收入提供了见解。除此之外,它还强调了纳税人使用最多的金融工具,这使得他们的个人所得税规划更加有效。(人寿保险单是最广泛使用的节税工具,其次是公积金和节税定期存款、住房和学校贷款、国民储蓄证书、单位挂钩保险计划、健康保险计划和股票挂钩储蓄计划、基础设施债券);我们还发现,影响税收筹划的政府策略包括:合作、增加不确定性、创造模式、保持友好的氛围,以避免激进的税收筹划和提高收入。最后,对今后的研究方向提出了建议。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Tax Planning in Personal Income Tax: A Systematic Literature Review
The systematic literature review analyses and synthesizes research conducted regarding personal income tax planning within the time period of 2012 to 2022, 30 articles were reviewed. The review discovered that most of the articles dwelled mostly on unincorporated businesses and their owners/entrepreneurs/sole proprietors/investors as well as those articles that discussed issues relating to tax authorities’ regulations on personal income tax. The articles reviewed, gave insights on issues relating to personal income tax planning of wealth transfers, such as inheritance and bequest; gifts and inta-vivos; deathbed planning, etc. Importantly, they provided insights into how unincorporated businesses and entrepreneurs can optimize their disposable income through good personal income tax planning. In addition to the above, it highlighted such financial instruments that were resorted to, the most by taxpayers, which made their personal income tax planning more effective. (life insurance policies are the most widely used tax-saving tool, followed by provident funds and tax-saving fixed deposits, loans for homes and schools, National Savings Certificates, unit-linked insurance plans, health insurance plans, and equity-linked savings schemes, Infrastructure Bonds, in that order); we also found out that  government strategies that influenced tax planning in favour of the state include: cooperation, increased uncertainty, creation of models, and maintaining a friendly atmosphere to avoid aggressive tax planning and improve revenue. Finally, direction for future research was suggested. 
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