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    A Comparative Analysis on Tax Administration in Asia and the Pacific
    A Comparative Analysis on Tax Administration in Asia and the Pacific
    A Comparative Analysis on Tax Administration in Asia and the Pacific
    Ebook146 pages1 hour

    A Comparative Analysis on Tax Administration in Asia and the Pacific

    By Satoru Araki and Iris Claus

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    About this ebook

    A robust and sustainable tax system requires good tax administration. This report compares the administrative frameworks, functions, and performances of tax administration bodies in 22 jurisdictions in Asia and the Pacific. The descriptive analysis is based on surveys of tax administration conducted in 2012 and 2013. The surveys attempt to provide internationally comparable data on aspects of the sample jurisdictions' tax systems and their administration. Tentative conclusions emerge from the descriptive and comparative analysis.
    LanguageEnglish
    PublisherAsian Development Bank
    Release dateApr 1, 2014
    ISBN9789292544416
    A Comparative Analysis on Tax Administration in Asia and the Pacific

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      Book preview

      A Comparative Analysis on Tax Administration in Asia and the Pacific - Satoru Araki

      A COMPARATIVE ANALYSIS OF TAX ADMINISTRATION IN ASIA AND THE PACIFIC

      Satoru Araki and Iris Claus

      April 2014

      © 2014 Asian Development Bank

      All rights reserved. Published in 2014.

      Printed in the Philippines.

      ISBN 978-92-9254-440-9 (Print), 978-92-9254-441-6 (PDF)

      Publication Stock No. RPT146322

      Cataloging-In-Publication Data

      Asian Development Bank.

      A comparative analysis of tax administration in Asia and the Pacific.

      Mandaluyong City, Philippines: Asian Development Bank, 2014.

      1. Tax administration.     2. Comparative analysis.     3. Asia and the Pacific.     I. Asian Development Bank.

      The views expressed in this publication are those of the authors and do not necessarily reflect the views and policies of ADB or its Board of Governors or the governments they represent.

      ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use.

      Use of the term country does not imply any judgment by the authors or ADB as to the legal or other status of any territorial entity.

      ADB encourages printing or copying information exclusively for personal and noncommercial use with proper acknowledgment of ADB. Users are restricted from reselling, redistributing, or creating derivative works for commercial purposes without the express, written consent of ADB.

      Note:

      In this report, $ refers to US dollars, unless otherwise indicated.

      6 ADB Avenue, Mandaluyong City

      1550 Metro Manila, Philippines

      Tel +63 2 632 4444

      Fax +63 2 636 2444

      www.adb.org

      For orders, please contact:

      Public Information Center

      Fax +63 2 636 2584

      adbpub@adb.org

      Contents

      Tables and Figures

      Abstract

      A robust and sustainable tax system requires good tax administration. This report compares the administrative frameworks, functions, and performances of revenue bodies in 22 economies in Asia and the Pacific. The descriptive analysis is based on surveys of revenue bodies conducted in 2012 and 2013. The surveys are an attempt to provide internationally comparable data on aspects of economies’ tax systems and their administration that can be used in empirical analysis. The comparative analysis offers some tentative conclusions to help governments identify opportunities for enhancing the functioning of their tax systems.

      Acknowledgments

      This comparative analysis report is part of an Asian Development Bank (ADB) regional research and development technical assistance project, Tax Policy and Administration Research

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