去年,俄罗斯有26名税务员在工作过程中被杀,74名受伤,6名遭绑架,41名的住房被焚毁。在世界别的地方,当一名税务员与其说是一种危险的职业,不如说只是一种不受欢迎的职业。可是,在任何地方,人们发现逃税已变得更容易。他们将得到两大变化的帮助:经济的逐渐一体化和电子贸易的发展。 第一种变化在目前更重要。随着世界变得更一体化,而且,随着资本和劳动力能够更自由地从高税收国家流向低税收国家,一个国家确定高于别处的税率的余地受到了限制。与此同时,通过因特网进行的交易的扩大将使监管和征税变得更困难。 Last year, 26 tax officials in Russia were killed in the course of their work, 74 were injured, 6 were abducted and 41 were burned. Elsewhere in the world, being a tax collector is less an unwelcome occupation than a dangerous one. However, it has become easier for people to find tax evasion anywhere. They will be helped by two major changes: the gradual integration of economy and the development of electronic commerce. The first change is more important now. As the world becomes more integrated, and as capital and labor flow more freely from high-tax countries to low-tax countries, the scope for a country to set a higher-than-other tax rate is limited. At the same time, the expansion of transactions over the Internet will make regulation and taxation more difficult.