采用电子申报：美国之旅

Q4 Economics, Econometrics and Finance

International Journal of Revenue Management Pub Date : 2019-10-11 DOI:10.1504/ijrm.2019.10024582

Shuming Bai, Kai S. Koong, Fan Wu, J. Bhuyan

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引用次数: 2

摘要

为了促进有效的税务管理，美国国会制定了一个目标，即到2007年，80%的纳税申报表以电子方式提交。截止日期延长至2012年，完成了69%。本研究使用2005年至2016年的时间序列分析，分析了美国电子税务申报的进展。报告了一些有趣的观察结果。首先，个人电子申报已在2012年达到目标。第二，总体趋势表明，无论是从数量还是从份额来看，都取得了持续和稳定的进展。第三，总的电子申报比率多年来呈单调增长，但仍低于2016年的目标。第四，个人电子申报占大多数，而商业和免税电子申报占总数的15%。第五，就业税电子文件虽然占商业电子文件的一半以上，但由于授权较少，排名最低。最后，提出了实现复合目标的若干策略和建议。

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Adoption of e-filing: the US journey

To promote effective tax administration, the United States Congress set a goal of 80% of all tax returns filed electronically by 2007. The deadline was extended to 2012, which saw 69% accomplished. Using time series analysis from 2005 to 2016, this study analyses the advancements of electronic tax filings in the USA. Several interesting observations are reported. First, individual e-filing has reached the goal in 2012. Second, overall trends indicate continuous and steady progress both by volume and by share. Third, the total e-filing ratio shows monotonical increase over the years but is still shy of the target in 2016. Fourth, individual e-filing constitutes the majority while business and tax-exempt e-file comprises 15% of the total. Fifth, employment tax e-file, while constituting over half of business e-file, ranks the lowest due to few mandates. Finally, several strategies and recommendations are proposed to reach the composite target.

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来源期刊

International Journal of Revenue Management Economics, Econometrics and Finance-Economics and Econometrics

CiteScore

1.40

自引率

0.00%

发文量

期刊介绍： The IJRM is an interdisciplinary and refereed journal that provides authoritative sources of reference and an international forum in the field of revenue management. IJRM publishes well-written and academically rigorous manuscripts. Both theoretic development and applied research are welcome.