Second Policy Implementation Review: The Role of the Asian Development Bank in Relation to Tax Integrity
Institutional Document | December 2022
This paper is the second policy implementation review covering ADB’s tax integrity activities at a country, project, and institutional levels from 2018 to 2021.
As required by the tax integrity policy, ADB conducted a comprehensive review of its implementation in 2018, 1 year after the policy became effective. The resulting paper, Policy Implementation Review: the Role of the Asian Development Bank in relation to Tax Integrity, was circulated to the Board in December 2018. The tax integrity policy also envisaged a review every 3 years, or as appropriate in light of international developments.
Contents
- Background
- Implementation of International Tax Standards
- ADB Initiatives at a Country Level
- ADB Initiatives at the Project Level
- Implementation at an Institutional Level
- Further Implementation of the Policy
- Appendixes
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