Assessment of and Response to the"Taxation"Index in the World Bank B-ready Evaluation System
In 2023,the World Bank comprehensively replaced the business environment assessment index with B-ready assessment index,in which the connotation of its"taxation"level index has been greatly reformed on the basis of inheriting the business environment assessment index.In order to respond to the evaluation of secondary in-dicators such as"the quality of tax policies and regulations","the service level of tax administration depart-ments"and"the convenience of tax payment in practice",China should fully implement the requirements of the principle of tax legality,make full use of the tax collection and management system platform,strengthen data shar-ing and utilization,modify the"double front-loading"procedure of tax collection and payment dispute handling,and improve the service level of tax administration and the efficiency of tax collection and administration.At the same time,it is necessary to continue to deepen the implementation of the"tax and fee reduction"policy,take di-versified tax measures to provide financial relief for taxpayers,and optimize the tax collection and administration process.
Tax paymentTax collection and administrationTax burden
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