A Comparative Analysis of Tax Administration in Asia and the Pacific: Sixth Edition
Better tax systems enable recovery from the impact of COVID-19, and progress towards Sustainable Development Goals. Analyzing the tax systems of 40 economies in Asia and the Pacific, this report explores ways to improve their efficiency.
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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 the 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.
Contents
- Introduction
- Institutional Setups, Responsibilities, and Revenue Collections
- Tax Administration Operations
- Financial and Human Resources for Tax Administration
- Appendixes
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