提高税收遵从度的货币激励措施:巴西案例研究

IF 4.6 Q2 MATERIALS SCIENCE, BIOMATERIALS
Jorge Luis Tonetto, Adelar Fochezatto, Josep Miquel Pique
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引用次数: 0

摘要

为了加强税收教育,提高公民参与打击逃税的积极性,可以采用货币激励措施。2021 年 12 月,巴西南里奥格兰德州政府启动了 Receita Certa 项目。该项目旨在鼓励纳税人养成新习惯,将零售商征收的部分消费税退还给公民,条件是其业绩超过通货膨胀率。我们分析了 Receita Certa 项目对作为纳税人的消费者行为的影响。响应变量是每月向受益人发放的电子收据的数量和价值。处理组由在推出当月符合退税条件的公民组成,其余公民构成对照组。数据库包括向 340 万纳税人发放的收据,这些纳税人在收据上添加了自己的纳税识别信息--时间跨度为该举措开始前的 11 个月和开始后的 18 个月,共产生了 4670 万条记录。无论是从成本还是从结果来看,向众多用户广泛分配资源似乎都不是最佳解决方案。资源首先分配给了收入较高的人,因为他们获得的奖励较多:而收入较低的人获得的奖励较少,往往没有人申领。该计划使税收更加累退。税收差距较大的国家需要改进其控制系统。像 Receita Certa 这样将资源广泛返还给纳税人以减少逃税的举措非常普遍。鉴于上述结果,Receita Certa 需要重新考虑。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Monetary incentives to improve tax compliance: A Brazilian case study

Motivation

To enhance tax education and increase citizen participation in combatting tax evasion, monetary incentives may be used. In December (2021), the state government of Rio Grande do Sul in Brazil launched the Receita Certa project. It aims to encourage new taxpayer habits, by refunding part of the tax collected by retailers on consumption back to citizens, contingent on its performance exceeding inflation rates. Taxpayers add their tax identification to receipts and request redemption every three months.

Purpose

We analyse the impact of the Receita Certa project on the behaviour of consumers as taxpayers.

Methods

We evaluate the impacts of Receita Certa using difference-in-differences. The response variables are the monthly number and value of electronic receipts issued to beneficiaries. The treatment group consists of citizens eligible for the refund in its introduction month, while the remainder constitute the control group. The database includes receipts issued to 3.4 million taxpayers who added their tax identification to the receipt — spanning 11 months before and 18 months after the initiative, began resulting in 46.7 million records.

Findings

The Receita Certa proved ineffective, as it led to fewer tax documents issued. Distributing resources widely to many users does not seem the best solution, both in cost and results. Distribution goes first and foremost to people on higher incomes since they got larger prizes: the smaller prizes of people on lower incomes were often not claimed. The programme made tax more regressive. The programme was also costly.

Policy implications

States that have a large tax gap need to improve their control systems. Initiatives like the Receita Certa that return resources widely to taxpayers to reduce tax evasion are widespread. Given the results shown, Receita Certa needs rethinking.

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来源期刊
ACS Applied Bio Materials
ACS Applied Bio Materials Chemistry-Chemistry (all)
CiteScore
9.40
自引率
2.10%
发文量
464
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