A Comparative Analysis of Tax Administration in Asia and the Pacific: 2020 Edition

Publication | February 2020

This publication provides information on revenue bodies in Asia and the Pacific to support efforts of developing member countries to strengthen their tax administration systems.

Improved tax systems can help countries in the region generate the resources needed to implement the Sustainable Development Goals. In this publication, current tax administration practices of 34 economies are presented. It also includes an analysis of the administrative frameworks, practices, and performance of revenue bodies. The analysis was largely based on survey data gathered by the Asian Development Bank in collaboration with the Organisation for Economic Co-operation and Development and the International Monetary Fund.

Contents 

  • Introduction
  • Tax Revenues and Tax Structures
  • Institutions, Governance, and Organization
  • Use of Modern Technology in Tax Administration
  • Managing Taxpayer Compliance
  • Legislated Administrative Frameworks
  • Tax Administration Operations
  • Human Resource Management
  • Financial Resources for National Tax Administration
  • Appendixes

Additional Details

Type
Series
Subjects
  • Governance and public sector management
  • Public financial management
  • Taxation and domestic resource mobilization
Pages
  • 278
Dimensions
  • 8.5 x 11
SKU
  • TCS190240
ISBN
  • 978-92-9261-864-3 (print)
  • 978-92-9261-865-0 (electronic)
  • 978-92-9262-032-5 (ebook)