Institutional Arrangements for Tax Administration in Asia and the Pacific

Publication | November 2012

The purpose of this paper is to analyze and describe institutional arrangements for tax administration bodies in the Asia and Pacific region as one of the factors setting the framework of tax administration. In particular, the paper classifies tax administration bodies into different institutional models according to their relationship with the ministry of finance or treasury, and then analyzes the degree of internal functions delegated to tax administration bodies. Finally, it gives observations on the direction of institutional reforms as part of a comprehensive tax administration reform process.

Additional Details

  • Governance and public sector management
  • ARM125153

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