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

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dc.contributor.authorADB
dc.date.accessioned2021-10-05T15:03:16Z
dc.date.available2021-10-05T15:03:16Z
dc.date.issued2018-07
dc.descriptionThis comparative analysis of administrative frameworks, functions, and performance of revenue bodies in 28 Asia–Pacific 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.
dc.format.extent206
dc.identifier.isbn9789292612825
dc.identifier.isbn9789292612832
dc.identifier.issnN/A
dc.identifier.issnN/A
dc.identifier.urihttps://www.adb.org/publications/comparative-analysis-tax-administration-asia-pacific
dc.identifier.urihttps://hdl.handle.net/20.500.14540/5285
dc.subject.otherEconomics
dc.subject.otherGovernance and public sector management
dc.subject.otherPublic financial management (budget)
dc.titleA Comparative Analysis of Tax Administration in Asia and the Pacific: 2018 Edition
local.publication.countryArmenia
local.publication.countryAzerbaijan
local.publication.countryBangladesh
local.publication.countryBhutan
local.publication.countryCambodia
local.publication.countryChina
local.publication.countryPeople's Republic of
local.publication.countryGeorgia
local.publication.countryIndonesia
local.publication.countryJapan
local.publication.countryKorea
local.publication.countryRepublic of
local.publication.countryKyrgyz Republic
local.publication.countryLao People's Democratic Republic
local.publication.countryMalaysia
local.publication.countryMaldives
local.publication.countryMongolia
local.publication.countryMyanmar
local.publication.countryNepal
local.publication.countryPakistan
local.publication.countryPhilippines
local.publication.countrySingapore
local.publication.countrySri Lanka
local.publication.countryTajikistan
local.publication.countryThailand
local.publication.countryUzbekistan
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