Virtual Policy Dialogue on Taxation in the Digital Economy: New Models in Asia and the Pacific

Event | 27 - 29 January 2021
Online

Time of event

Day 1: 11:00–15:30 Tokyo time
Day 2: 11:00–14:40 Tokyo time
Day 3: 11:00–15:30 Tokyo time

Summary

The COVID-19 pandemic has increased pressure on government budgets and public debt across Asia and the Pacific due to a rise in large-scale countercyclical expenditure programs and a decrease in tax revenues.

At the same time, governments are facing the need to secure additional financial resources to mitigate pandemic risks while promoting growth recovery and resilience measures critical to achieving the Sustainable Development Goals such as greater investment in education, health, and combatting climate change.

The accelerating digitalization of the economy due to COVID-19 and the positive impact it can have on job creation and growth has the potential to boost domestic resource mobilization vital to effective pandemic responses. Managing these dynamics poses many difficulties for the region’s policy makers, however.

This ADBI virtual policy dialogue featured new research examining options for optimizing taxation in Asia and the Pacific in the digitalization era and addressing related challenges. It also spotlighted the latest developments in revenue administration in the region and their implications for the taxation of the digital economy.

Objectives
  • Examine revenue administration strategies for enhancing services and tax compliance in a digital economy
  • Identify key features of digital markets and business models
  • Highlight policy lessons and experiences to build revenue administration capacity in Asia and the Pacific amid accelerating digitalization
Participants
  • Government officials from ADB member economies as well as policy researchers and experts for think tanks, international organizations, and other institutions
Output
  • Improved understanding of revenue administration development and compatibility with digital markets and business models
  • Greater impetus for policy research and international collaboration for strengthening services delivery and compliance within the sector
  • Papers presented during the event will be considered for inclusion in an ADBI book
  • Webinar recording and presentation materials to be uploaded on the ADBI website
Conference Presentations

Session 1.0: Introduction of Book Publication: New Frontiers for Tax in the Digital Age
Chris Evans, Professor, School of Accounting, Auditing and Taxation, UNSW Sydney, Australia

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Session 1.1: Tapping Taxes: Revenue Administration Responses to Digital Disruption
Jennie Granger, Professor, Accounting, Auditing and Taxation, UNSW Sydney, Australia

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Session 1.2: Developing a Cooperative Compliance Model for Large Developing Economies: Justification, Prerequisites, and Administrative Design
Denny Vissaro, Coordinator of DDTC Fiscal Research, Greater Jakarta Area, Indonesia

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Session 2.2: Artificial Intelligence and Tax Administration in Asia and the Pacific: Impacts of Digitalization
Mohammad Hassan Shakil, PhD in Business Taylor's University, Malaysia

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Session 2.3: Resolving Disputed Tax Issues: The Influence of Partner Negotiation Objectives and Communication Style on Negotiation Outcome
Fauzan Misra, Senior Lecturer, Faculty of Economics, Univ. Andalas, Limau Manih Campus, Indonesia

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Session 2.4: Taxation in the Digital Economy: Pakistan
Fakhriya Anjum, Secretary, (Sales Tax & Federal Excise Budget) Federal Board of Revenue, Pakistan

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Session 3.0: Assessing the Proposed Changes to the 1920s Compromise
Craig Macfarlane Elliffe, Professor, Taxation law and Policy, Faculty of Business and Economics, Auckland University, New Zealand

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Session 3.1: PRC’s Taxation Reform in the Digital Economy: Progress and Challenges
Yumin Li, Assistant Professor, SILC Business School, Shanghai University
Minquan Liu, Professor, School of Economics, Peking University, PRC

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Session 3.2: Digital Revolution? Blockchain as a Driver for the Rule of Law in Tax Administration in PRC
Yan Xu, Associate Professor, UNSW Sydney, Australia
Zeping Zhang, Professor, East China University of Political Science and Law, PRC

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Session 4.1: The Role of International Collaboration in Digital Services and Tax Compliance in India
Muthurangam Subramanian, Senior Advisor, Consultant & Visiting Faculty

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Session 4.2: Just in Time? The Digital Journeys of the Revenue Administrations in Australia and New Zealand
Adrian Sawyer, Professor, Department of Accounting and Information Systems, University of Canterbury, New Zealand

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Session 4.3: Taxation in Digital Economy in Nepal
Padam Kumar Shrestha, Director, Inland Revenue Department, Nepal

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Session 5.0: Taxation in the Digital Economy: New Models in Asia and the Pacific
Bruno Carrasco, Chief of Governance Thematic Group, SDCC, ADB

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Session 5.1: Cross-Border Digital Taxation Challenges: Indonesia’s Practices and Perspectives
Dwi Astuti, Deputy Director, International Taxation for Disputes Prevention and Settlement of the Directorate General of Taxes, Indonesia

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Session 5.2: Future Vision of Japan’s Tax Administration: Aspirations for a Smart Administration
Naofumi Kosugi, Senior Advisor, National Tax Agency, Japan

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Session 6.1: The Role of Government Reform in Improving Voluntary Tax Compliance in the Digital Economy: The Bangladesh Experience
Tapan Sarker, Associate Professor, Griffith University, Australia

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Session 6.2: Digitization of Tax Administration in Republic of Korea and its Achievements
Jae-Jin Kim, Senior Fellow, Korea Institute of Public Finance

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