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A Comparative Analysis of Tax Administration in Asia and the Pacific: 2018 Edition

by Asian Development Bank

2021-01-09 00:00:12

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This comparative analysis of administrative frameworks, functions, and performance of revenue bodies in 28 AsiaPacific economies includes developments and trends in tax administration practice and performance. The analysis and practical guidance prov... Read more
This comparative analysis of administrative frameworks, functions, and performance of revenue bodies in 28 AsiaPacific economies includes developments and trends in tax administration practice and performance.

The analysis and practical guidance provided in this report are based on surveys of revenue bodies conducted in 2016 and 2017, along with accompanying research of revenue bodies' corporate documents, and guidance and diagnostic materials published by international organizations that seek to promote improvements in tax administration. This report also encourages governments and revenue officials to identify opportunities to enhance the operation of tax systems.

It is third in the series on ADB's tax administration that aims to help revenue bodies and governments identify opportunities for enhancing the operation of their tax systems by sharing internationally comparable data on aspects of tax systems and their administration. However, considerable care needs be taken with international comparisons of tax administration setups and performance-related data. In this report, ADB adopted the International Survey on Revenue Administrations survey instrument. Less

Book Details

File size11 X 8.5 X 0.56 in
Print pages206
PublisherAsian Development Bank
Publication date July 1, 2018
LanguageEnglish
ISBN9789292612825
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Asian Development Bank
Author
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