澳大利亚禁止信用卡手续费可能增加逃税风险

澳大利亚从10月1日起实施信用卡手续费禁令，该措施预计每年可为消费者节省16亿澳元1。然而，专家警告这项政策可能带来意想不到的后果：企业为了规避成本，可能转向现金交易，进而增加税收欺诈的风险1。

现金交易缺乏数字记录，这使得税务机构难以追踪收入1。根据澳大利亚特许会计师协会（CPA Australia）的估计，该国每年因税收欠报而损失约110亿澳元1。欧洲研究表明，使用卡支付的地区税收收入更高，而现金交易与更高的税收欺诈相关联1。澳大利亚影子经济规模约占GDP的3%，相当于2025年的800亿澳元1。

为应对这一风险，政府部长Kristy McBain建议银行和信用卡公司吸收部分卡处理费1。政策制定者还应考虑要求降低卡处理费并加强电子记录的监管，以维持电子支付的使用并防止税收欺诈1。

Australia's ban on credit card surcharges, which took effect on October 1, is expected to save consumers A$1.6 billion annually 1. However, the policy may inadvertently encourage businesses to shift toward cash transactions to avoid costs, potentially undermining tax compliance efforts 1.

The concern centers on the link between payment methods and tax behavior. Cash transactions lack digital records, creating opportunities for underreporting income and tax evasion 1. Research from Europe demonstrates that increased card payment usage correlates with higher tax revenue, while cash-based transactions are associated with higher rates of tax fraud 1. In Australia, the cash payment share has declined from 69 percent in 2007 to 15 percent in 2025, while card payments have surged from 26 percent to 73 percent over the same period 1. Despite this shift, CPA Australia estimates the country loses approximately A$11 billion annually in unreported tax revenue 1, with Australia's shadow economy representing about 3 percent of GDP, equivalent to A$80 billion in 2025 1.

To mitigate these risks, government minister Kristy McBain has suggested that banks and credit card companies absorb portions of card processing fees 1. Policymakers should consider requiring banks to lower card processing costs while simultaneously strengthening oversight of electronic transaction records to prevent a reversal of the progress made in reducing cash-based tax evasion 1.