Page 17 - BRITACEG

Chapter 4 Tax Environment and Taxpayer Service

A pro-business tax environment and a high-level taxpayer service are major indicators
of international competitiveness. With the aim of helping the BRI jurisdictions
improve tax environment, the theme of Tax Environment and Taxpayer Service will
discuss two topics—creation and optimization of tax environment and taxpayer
service. The specific courses not only consider the learning ability and needs of
participants at different levels, but also fully demonstrate the important progress made
by the BRI jurisdictions in the development and optimization of tax business
environment and taxpayer service in recent years. Through sharing best practices,
exchanges between jurisdictions would be enhanced to jointly improve taxpayer
service.

4.1 Creation and Optimization of Tax Environment

A pro-business tax environment is a prerequisite for economic growth in this
dynamically evolving age. Bearing this in mind, this topic includes two subtopics:
Indicator Design and Evaluation for Tax Environment, and Jurisdiction Practice of
Optimizing Tax Environment.

4.1.1 Indicator Design and Evaluation for Tax Environment

This subtopic elaborates on how the indicators of tax environment are designed and
used. In a broad sense, these indicators can also be interpreted from the perspectives
of tax system design, tax burden, tax administration and co-governance capacity. By
discussing the above-mentioned elements, this subtopic seeks to enhance participants’
understanding of tax environment indicators in the BRI jurisdictions and to encourage
participants to make creative efforts in building an evaluation matrix for tax
environment in their own jurisdictions which is both adapted to national conditions
and international norms.

This subtopic includes two courses. The first one is History of the World Bank’s
Business Environment Assessment and Tax Environment Reform Practices, which
introduces how the indicators of tax environment are developed and evaluated in
combination with the reform practices of the BRI jurisdictions’ tax environments. By
interpreting the series of indicators above, the BRI jurisdictions’ comprehension and
grasp of tax environment indicators will be enhanced. The second one is Optimization
of Tax Environment from the Perspective of Taxpayers. By introducing specific

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