A Comparative Analysis of Tax Administration in Asia and the Pacific—Sixth Edition

A Comparative Analysis of Tax Administration in Asia and the Pacific—Sixth Edition PDF

Author: Asian Development Bank

Publisher: Asian Development Bank

Published: 2022-12-01

Total Pages: 269

ISBN-13: 9292699423

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For ADB members in Asia and the Pacific, stronger tax systems are now more important than ever—to boost revenues enabling recovery from the economic shocks of COVID-19, and to reinforce implementation of Sustainable Development Goals. Using comparative data up to the fiscal year 2020, and drawing from the International Survey on Revenue Administration (ISORA 2021), this sixth edition in our series analyzes the administrative setups and performance of revenue bodies in 40 economies across the region—to help governments and officials identify promising options for building more efficient, inclusive tax systems.

A Comparative Analysis of Tax Administration in Asia and the Pacific

A Comparative Analysis of Tax Administration in Asia and the Pacific PDF

Author: Asian Development Bank

Publisher: Asian Development Bank

Published: 2022-05-01

Total Pages: 315

ISBN-13: 9292695185

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This report is the 5th edition of ADB’s A Comparative Analysis of Tax Administration in Asia and the Pacific. It provides internationally comparative data on aspects of tax systems and their administration in 38 economies and detailed analysis of the comparative results across the region, aiming to assist the revenue bodies to improve their performance by providing opportunities to benchmark their administration against similar economies in the region. The comparable data and analysis are based largely on the 2020 round of the International Survey on Revenue Administration, for the 2018 and 2019 fiscal years.

A Comparative Analysis of Tax Administration in Asia and the Pacific-Seventh Edition

A Comparative Analysis of Tax Administration in Asia and the Pacific-Seventh Edition PDF

Author: Asian Development Bank

Publisher: Asian Development Bank

Published: 2024-01-01

Total Pages: 355

ISBN-13: 9292705822

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Assessing how Asia and the Pacific can benefit from stronger tax systems, this comparative analysis drills down into the set-ups and performance of revenue bodies in 41 economies to highlight reform challenges and outline opportunities. Drawing on the results of the International Survey on Revenue Administration (ISORA 2022) survey, it provides background on each economy, details the performance of their revenue bodies, and looks at growing digitalization. The seventh edition in the series, it outlines major trends and sets out ways governments and officials can reform their revenue bodies to build more effective and efficient tax systems.

A Comparative Analysis of Tax Administration in Asia and the Pacific

A Comparative Analysis of Tax Administration in Asia and the Pacific PDF

Author: Asian Development Bank

Publisher: Asian Development Bank

Published: 2018-07-01

Total Pages: 234

ISBN-13: 9292612832

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This report analyzes the administrative frameworks, functions, and performance of revenue bodies in 28 economies in Asia and the Pacific. It is the third in a series of publications that aims to share knowledge about important developments and trends in tax administration practice and performance. Governments and revenue officials are also encouraged to identify opportunities to enhance the operation of tax systems. The series is part of ADB's regional capacity development technical assistance project for Strengthening Tax Policy and Administration Capacity to Mobilize Domestic Resources.

A Comparative Analysis of Tax Administration in Asia and the Pacific

A Comparative Analysis of Tax Administration in Asia and the Pacific PDF

Author: Asian Development Bank

Publisher: Asian Development Bank

Published: 2020-02-01

Total Pages: 410

ISBN-13: 9292618652

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Improved tax systems can help countries in Asia and the Pacific generate the resources needed to implement the Sustainable Development Goals. This report provides information on current tax administration practices in the region to help governments identify opportunities to strengthen their tax systems. It analyzes the administrative frameworks, practices, and performance of revenue bodies in 34 economies. The analysis was largely based on survey data gathered by the Asian Development Bank in collaboration with the Organisation for Economic Co-operation and Development and the International Monetary Fund.

A Comparative Analysis of Tax Administration in Asia and the Pacific (2016 Edition)

A Comparative Analysis of Tax Administration in Asia and the Pacific (2016 Edition) PDF

Author: Asian Development Bank

Publisher:

Published: 2016-09

Total Pages: 126

ISBN-13: 9789292575694

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This comparative analysis report, the second in a series, is part of ADB's regional research and development project on tax administration that analyzes the administrative frameworks, functions, and performances of 21 economies in Asia and the Pacific. The initial version of this report was published in 2014. The primary objective of the series is to motivate governments and revenue officials by sharing knowledge of important developments and trends in tax administration practice and performance, and to identify opportunities to enhance the operation of their tax systems.

A Comprehensive Assessment of Tax Capacity in Southeast Asia

A Comprehensive Assessment of Tax Capacity in Southeast Asia PDF

Author: Asian Development Bank

Publisher: Asian Development Bank

Published: 2021-12-01

Total Pages: 200

ISBN-13: 9292628356

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As Southeast Asia reels from the impacts of the coronavirus disease (COVID-19), domestic resource mobilization (DRM) has never been more challenging or more critical. Prior to the pandemic, many countries in the region were not achieving a tax yield of 15% of gross domestic product—the level considered to be the minimum for sustainable development. The pandemic has further reduced tax revenues and public expenditures are facing increasing pressure. This publication identifies technical, policy, and administrative tax capacity issues faced by ten countries in Southeast Asia. It also explores potential policy and administrative measures to strengthen DRM.

Tax Administration Reform in China

Tax Administration Reform in China PDF

Author: John Brondolo

Publisher: International Monetary Fund

Published: 2016-03-17

Total Pages:

ISBN-13: 1484301110

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Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.