Regional : Tax Policy and Administration Research and Capacity Development
Public financial management, including tax administration and policy, is a core thematic priority under the Second Governance and Anticorruption Action Plan (GACAP II) of the Asian Development Bank (ADB), which is mainstreamed throughout ADB's operations. Moreover, ADB's Strategy 2020 (2008) emphasizes good governance, capacity development and partnership as key drivers of change. Tax administration is an important tool for strengthening governance, which is also a component of the regional public goods pillar of the ADB's Regional Cooperation and Integration (RCI) strategy.
In order for ADB's developing member countries (DMCs) to reform their tax policy and administration, and for the ADB to provide relevant advice to DMCs, it is essential to have information on internationally comparable data, benchmarks and good practices, which can be adapted to each DMC's context. Better designed tax policy and administration in turn will help increase tax revenue collection.
Project Details
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Project Officer
Park, Donghyun
Economic Research and Development Impact Department
Request for information -
Country/Economy
Regional -
Modality
-
Sector
- Public sector management
| Project Name | Tax Policy and Administration Research and Capacity Development | ||||
| Project Number | 47231-001 | ||||
| Country / Economy | Regional Brunei Darussalam Cambodia Hong Kong, China India Indonesia Kyrgyz Republic Korea, Republic of Lao People's Democratic Republic Malaysia Maldives Mongolia Philippines Papua New Guinea China, People's Republic of Singapore Tajikistan Taipei,China Thailand Viet Nam |
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| Project Status | Closed | ||||
| Project Type / Modality of Assistance | Technical Assistance |
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| Source of Funding / Amount |
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| Strategic Agendas | Inclusive economic growth |
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| Drivers of Change | Governance and capacity development Partnerships |
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| Sector / Subsector | Public sector management / Public expenditure and fiscal management |
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| Gender | |||||
| Description | Public financial management, including tax administration and policy, is a core thematic priority under the Second Governance and Anticorruption Action Plan (GACAP II) of the Asian Development Bank (ADB), which is mainstreamed throughout ADB's operations. Moreover, ADB's Strategy 2020 (2008) emphasizes good governance, capacity development and partnership as key drivers of change. Tax administration is an important tool for strengthening governance, which is also a component of the regional public goods pillar of the ADB's Regional Cooperation and Integration (RCI) strategy. In order for ADB's developing member countries (DMCs) to reform their tax policy and administration, and for the ADB to provide relevant advice to DMCs, it is essential to have information on internationally comparable data, benchmarks and good practices, which can be adapted to each DMC's context. Better designed tax policy and administration in turn will help increase tax revenue collection. |
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| Project Rationale and Linkage to Country/Regional Strategy | Domestic resource mobilization through sound tax policy and administration is a key pillar for sustainable development. It is particularly relevant in developing Asia, where a large number of revenue authorities have low tax collection rates. The objective of this technical assistance (TA) is to increase capacity for better informed tax policy and administration. An important dimension of the TA will be knowledge sharing across the Asia-Pacific region. | ||||
| Impact | Better designed tax policy and administration and increased tax revenue collection in participant developing member countries (DMCs). |
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| Project Outcome | |
|---|---|
| Description of Outcome | Participant DMCs are better informed about tax policy and administration reform options. |
| Progress Toward Outcome | |
| Implementation Progress | |
| Description of Project Outputs | 1.Tax Administration in Asia and the Pacific Comparative Analysis. 2.Capacity Development Activities for Ministry of Finance and Tax Administration Officials. 3.Revenue Statistics in Asia. 4.Empirical Analysis of Tax Administration Performance in Asia. |
| Status of Implementation Progress (Outputs, Activities, and Issues) | |
| Geographical Location | Regional |
| Summary of Environmental and Social Aspects | |
|---|---|
| Environmental Aspects | |
| Involuntary Resettlement | |
| Indigenous Peoples | |
| Stakeholder Communication, Participation, and Consultation | |
| During Project Design | |
| During Project Implementation | |
| Business Opportunities | |
|---|---|
| Consulting Services | To be decided. |
| Procurement | To be determined. |
| Responsible ADB Officer | Park, Donghyun |
| Responsible ADB Department | Economic Research and Development Impact Department |
| Responsible ADB Division | Macroeconomics Research Division (ERMR) |
| Executing Agencies |
Asian Development Bank |
| Timetable | |
|---|---|
| Concept Clearance | 27 Feb 2012 |
| Fact Finding | - |
| MRM | - |
| Approval | 18 Sep 2013 |
| Last Review Mission | - |
| Last PDS Update | 09 Aug 2013 |
TA 8450-REG
| Milestones | |||||
|---|---|---|---|---|---|
| Approval | Signing Date | Effectivity Date | Closing | ||
| Original | Revised | Actual | |||
| 18 Sep 2013 | - | 18 Sep 2013 | 30 Jun 2015 | 30 Nov 2015 | 16 Feb 2016 |
| Financing Plan/TA Utilization | Cumulative Disbursements | |||||||
|---|---|---|---|---|---|---|---|---|
| ADB | Cofinancing | Counterpart | Total | Date | Amount | |||
| Gov | Beneficiaries | Project Sponsor | Others | |||||
| 300,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 300,000.00 | 17 Jun 2022 | 267,267.88 |
Project Data Sheets (PDS) contain summary information on the project or program. Because the PDS is a work in progress, some information may not be included in its initial version but will be added as it becomes available. Information about proposed projects is tentative and indicative.
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| Title | Document Type | Document Date |
|---|---|---|
| Tax Policy and Administration Research and Capacity Development: Technical Assistance Completion Report | TA Completion Reports | Aug 2016 |
| Tax Policy and Administration Research and Capacity Development | Technical Assistance Reports | Sep 2013 |
Safeguard Documents See also: Safeguards
Safeguard documents provided at the time of project/facility approval may also be found in the list of linked documents provided with the Report and Recommendation of the President.
None currently available.
Evaluation Documents See also: Independent Evaluation
None currently available.
Related Publications
| Title | Document Type | Document Date |
|---|---|---|
| A Comparative Analysis of Tax Administration in Asia and the Pacific: 2016 | Serials | Sep 2016 |
| A Comparative Analysis of Tax Administration in Asia and the Pacific | Reports | Apr 2014 |
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