A Comparative Analysis of Tax Administration in Asia and the Pacific: 2016 Edition
()
About this ebook
Read more from Asian Development Bank
Waste to Energy in the Age of the Circular Economy: Compendium of Case Studies and Emerging Technologies Rating: 5 out of 5 stars5/5Poverty in the Philippines: Causes, Constraints, and Opportunities Rating: 5 out of 5 stars5/5Integrated Solid Waste Management for Local Governments: A Practical Guide Rating: 0 out of 5 stars0 ratingsHandbook on Battery Energy Storage System Rating: 5 out of 5 stars5/5Carbon Capture, Utilization, and Storage Game Changers in Asia: 2020 Compendium of Technologies and Enablers Rating: 5 out of 5 stars5/5Smart Ports in the Pacific Rating: 0 out of 5 stars0 ratingsPhilippines: Public-Private Partnerships by Local Government Units Rating: 0 out of 5 stars0 ratingsEnergy Storage in Grids with High Penetration of Variable Generation Rating: 0 out of 5 stars0 ratingsMicrosoft Excel-Based Tool Kit for Planning Hybrid Energy Systems: A User Guide Rating: 0 out of 5 stars0 ratingsGreen City Development Tool Kit Rating: 0 out of 5 stars0 ratingsHybrid and Battery Energy Storage Systems: Review and Recommendations for Pacific Island Projects Rating: 0 out of 5 stars0 ratingsA Practical Guide to Concrete Pavement Technology for Developing Countries Rating: 0 out of 5 stars0 ratingsPublic Financial Management Systems—Indonesia: Key Elements from a Financial Management Perspective Rating: 5 out of 5 stars5/5Innovative Infrastructure Financing through Value Capture in Indonesia Rating: 5 out of 5 stars5/5Indonesia: Energy Sector Assessment, Strategy, and Road Map Rating: 0 out of 5 stars0 ratingsHandbook on Microgrids for Power Quality and Connectivity Rating: 0 out of 5 stars0 ratingsWaste to Energy in the Age of the Circular Economy: Best Practice Handbook Rating: 0 out of 5 stars0 ratingsHandbook for Rooftop Solar Development in Asia Rating: 0 out of 5 stars0 ratingsRepublic of the Philippines National Urban Assessment Rating: 0 out of 5 stars0 ratingsSustainable Tourism After COVID-19: Insights and Recommendations for Asia and the Pacific Rating: 0 out of 5 stars0 ratingsEnabling Inclusive Cities: Tool Kit for Inclusive Urban Development Rating: 0 out of 5 stars0 ratingsGuidelines for Wind Resource Assessment: Best Practices for Countries Initiating Wind Development Rating: 0 out of 5 stars0 ratingsTechnical and Vocational Education and Training in the Philippines in the Age of Industry 4.0 Rating: 0 out of 5 stars0 ratingsMethodology for Estimating Carbon Footprint of Road Projects: Case Study: India Rating: 0 out of 5 stars0 ratingsCarbon Pricing for Energy Transition and Decarbonization Rating: 0 out of 5 stars0 ratingsDeployment of Hybrid Renewable Energy Systems in Minigrids Rating: 0 out of 5 stars0 ratingsThe COVID-19 Impact on Philippine Business: Key Findings from the Enterprise Survey Rating: 5 out of 5 stars5/5Roadmap for Carbon Capture and Storage Demonstration and Deployment in the People's Republic of China Rating: 0 out of 5 stars0 ratings
Related to A Comparative Analysis of Tax Administration in Asia and the Pacific
Related ebooks
A Comparative Analysis of Tax Administration in Asia and the Pacific: 2018 Edition Rating: 0 out of 5 stars0 ratingsNational Single Window: Guidance Note Rating: 0 out of 5 stars0 ratingsPublic Financial Management Systems—Bangladesh: Key Elements from a Financial Management Perspective Rating: 0 out of 5 stars0 ratingsFast-Track Tax Reform: Lessons from the Maldives Rating: 0 out of 5 stars0 ratingsA Comparative Analysis on Tax Administration in Asia and the Pacific Rating: 0 out of 5 stars0 ratingsCorporatizing Canada: Making Business out of Public Service Rating: 0 out of 5 stars0 ratingsBalance Sheet And The Income Statement A Complete Guide - 2020 Edition Rating: 0 out of 5 stars0 ratingsPublic Administration Review A Complete Guide - 2020 Edition Rating: 0 out of 5 stars0 ratingsFederal Inland Revenue Service and Taxation Reforms in Democratic Nigeria Rating: 0 out of 5 stars0 ratingsThe Strategic Management of Technology: A Guide for Library and Information Services Rating: 0 out of 5 stars0 ratingsA Human Resources Framework for the Public Sector Rating: 0 out of 5 stars0 ratingsReforms, Opportunities, and Challenges for State-Owned Enterprises Rating: 0 out of 5 stars0 ratingsDemand Side of Accountability Rating: 0 out of 5 stars0 ratingsNo Mistakes Grammar Bites, Volume XXX, How to Use Numbers When Writing Rating: 0 out of 5 stars0 ratingsE-government The Ultimate Step-By-Step Guide Rating: 2 out of 5 stars2/5Capital budgeting A Clear and Concise Reference Rating: 3 out of 5 stars3/5Business Strategy and Corporate Governance in the Chinese Consumer Electronics Sector Rating: 0 out of 5 stars0 ratingsSubsidies Destroy Nations Rating: 0 out of 5 stars0 ratingsSocial Media in the Public Sector: A Guide to Participation, Collaboration and Transparency in The Networked World Rating: 0 out of 5 stars0 ratingsStrategic business unit Third Edition Rating: 0 out of 5 stars0 ratingsWork Your Assets Off: Stop Working So Hard in Business and Life Rating: 0 out of 5 stars0 ratingsAccounting software A Complete Guide - 2019 Edition Rating: 0 out of 5 stars0 ratingsThe Why's of Economics: How Governments and Central Banks run the economy Rating: 0 out of 5 stars0 ratingsPublic Administration in Nepal: A Survey of Foreign Advisory Efforts For the Development of Public Administration in Nepal: 1951-74 Rating: 0 out of 5 stars0 ratingsExam Prep for:: An Introduction to Anti-bribery Management Systems Rating: 0 out of 5 stars0 ratingsRegulatory Technology A Complete Guide - 2021 Edition Rating: 0 out of 5 stars0 ratingsCorporate Debt Restructuring in Emerging Markets: A Practical Post-Pandemic Guide Rating: 0 out of 5 stars0 ratingsThe benefits of e-business performance measurement systems Rating: 0 out of 5 stars0 ratingsCorporate Management, Governance, and Ethics Best Practices Rating: 0 out of 5 stars0 ratingsPrecision Turned Products World Summary: Market Values & Financials by Country Rating: 0 out of 5 stars0 ratings
Social Science For You
My Secret Garden: Women's Sexual Fantasies Rating: 4 out of 5 stars4/5The Art of Witty Banter: Be Clever, Quick, & Magnetic Rating: 4 out of 5 stars4/5The Great Reset: And the War for the World Rating: 4 out of 5 stars4/5Come As You Are: Revised and Updated: The Surprising New Science That Will Transform Your Sex Life Rating: 4 out of 5 stars4/5All About Love: New Visions Rating: 4 out of 5 stars4/5Prisoners of Geography: Ten Maps That Explain Everything About the World Rating: 4 out of 5 stars4/5The Like Switch: An Ex-FBI Agent's Guide to Influencing, Attracting, and Winning People Over Rating: 4 out of 5 stars4/5A People's History of the United States Rating: 4 out of 5 stars4/5You're Not Listening: What You're Missing and Why It Matters Rating: 4 out of 5 stars4/5The Denial of Death Rating: 4 out of 5 stars4/5The Body Is Not an Apology, Second Edition: The Power of Radical Self-Love Rating: 4 out of 5 stars4/5Homicide: A Year on the Killing Streets Rating: 4 out of 5 stars4/5Fervent: A Woman's Battle Plan to Serious, Specific, and Strategic Prayer Rating: 5 out of 5 stars5/5King, Warrior, Magician, Lover: Rediscovering the Archetypes of the Mature Masculine Rating: 4 out of 5 stars4/5Just Mercy: a story of justice and redemption Rating: 5 out of 5 stars5/5Nickel and Dimed: On (Not) Getting By in America Rating: 4 out of 5 stars4/5The Fourth Turning Is Here: What the Seasons of History Tell Us about How and When This Crisis Will End Rating: 4 out of 5 stars4/5The Song of the Cell: An Exploration of Medicine and the New Human Rating: 4 out of 5 stars4/5Dreamland: The True Tale of America's Opiate Epidemic Rating: 4 out of 5 stars4/5The January 6th Report Rating: 4 out of 5 stars4/5The Human Condition Rating: 4 out of 5 stars4/5The Sun Does Shine: How I Found Life and Freedom on Death Row (Oprah's Book Club Selection) Rating: 4 out of 5 stars4/5
Reviews for A Comparative Analysis of Tax Administration in Asia and the Pacific
0 ratings0 reviews
Book preview
A Comparative Analysis of Tax Administration in Asia and the Pacific - Asian Development Bank
CHAPTER ONE
INTRODUCTION
This report, the second in this series, analyzes the administrative frameworks, functions, and performance of revenue bodies in selected economies in the Asia and Pacific region. The analysis and practical guidance provided in the report are based on surveys of revenue bodies conducted in 2014 and 2015, 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 (e.g., the European Commission’s Fiscal Blueprints, the International Monetary Fund’s Tax Administration Diagnostic Assessment Tool [TADAT], and the Organisation for Economic Co-operation and Development [OECD]).
Twenty-one economies in Asia and the Pacific are included in the study, although not all of these participated in both years’ surveys. The economies are Australia; Brunei Darussalam; Cambodia; the People’s Republic of China (PRC, or China); Hong Kong, China; Indonesia; Japan; the Republic of Korea; the Kyrgyz Republic; the Lao People’s Democratic Republic; Malaysia; the Maldives; Mongolia; Myanmar; New Zealand; Papua New Guinea; the Philippines; Singapore; Taipei,China; Tajikistan; and Thailand.
Survey data for 10 economies (i.e., Australia; the People’s Republic of China; Hong Kong, China; Indonesia; Japan; the Republic of Korea; Malaysia; New Zealand; Singapore; and Thailand) are based on the OECD’s comparative information series, Tax Administration 2015. Data for the remainder of the economies were obtained from surveys conducted by the Asian Development Bank (ADB) in 2013 and 2015, and accompanying research. ADB’s survey instrument is based largely on the OECD’s survey model, albeit in a slightly abbreviated format.
The objective of the series is to help revenue bodies and governments to 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. The functioning of tax systems is influenced by many factors, including the size and composition of the tax base, tax reforms, the level of economic development, the structure and openness of economies, business cycle fluctuations, and the rate of political, economic, and social development. All of these factors and others are likely to be relevant to varying degrees to the information presented in this series, particularly as it includes a mix of advanced, emerging, and developing economies.
The remainder of the report is structured as follows: Chapter II provides a general overview on tax revenue collections (for all levels of government) and tax structure, while Chapter III describes the institutional and organizational arrangements in place to administer national tax laws. Chapter IV addresses aspects of strategic management, while Chapter V looks briefly at some aspects of human resource management. Chapter VI analyzes the resources used by revenue bodies to administer tax laws, while Chapter VII deals with key aspects of tax administration operations. Chapter VIII deals with the use of electronic services, while the concluding Chapter IX addresses selected aspects of the legislated administrative framework in place in each economy. An appendix to the report includes various statistical data (e.g., GDP, currency, and population) and details of participating revenue bodies.
CHAPTER TWO
TAX SYSTEM REVENUE COLLECTIONS AND STRUCTURE
An important consideration in understanding the administrative frameworks, functions, and performance of national revenue bodies is the size and composition of their respective tax bases. This chapter briefly reviews the revenue performance (i.e., tax burdens) and structure of the tax system for the economies included in this series.
A.Tax System Revenue Collections
1.Tax Ratios
Information on aggregate net tax revenue collections for all levels of government, often expressed in terms of a country’s tax ratio
or tax burden
is typically presented, for cross-country comparative purposes, as a percentage share of gross domestic product. In practice, most tax revenue is collected by the national revenue body, although the relative proportion of tax collected by tax bodies at the various levels of government can vary significantly from economy to economy. This is due to a variety of factors, such as the degree of reliance on taxes on imports (which are collected by customs bodies) as opposed to subnational taxes, and institutional design issues.
For the purpose of presenting internationally comparable data on the tax revenues of the economies included for all levels of government, this series generally follows the Organisation for Economic Co-operation and Development’s (OECD) definition of taxes (i.e., taxes
are confined to compulsory, unrequited payments to general government). As outlined in the Interpretative Guide to its publication Revenue Statistics, taxes are unrequited
in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. Applying this definition, regimes of social security contributions (SSC) that have been established by governments in many developed economies, including a number covered by this series, are generally regarded as a tax
and form part of a country’s computed tax ratio or tax burden.
It is also important to recognize that the tax ratios computed for each economy rely as much on the denominator (GDP) as the numerator (net revenue collected), and that the denominator is subject to periodic revision by the statistical body of the economy concerned.
2.Revenue Productivity
Tax system performance can also be viewed across economies by contrasting the revenue productivity
of individual taxes. The revenue productivity of a tax is calculated by dividing its tax ratio by the statutory (standard) rate of the tax. For example, a value-added tax (VAT) with a 10% standard rate of tax that produces tax revenue equivalent to 5% of GDP will have a rate of revenue productivity equal to