Mapping Property Tax Reform in Southeast Asia

Publication | December 2020
SHARE THIS PAGE

This report presents an analysis and recommendations to improve the efficiency of tax systems in developing Asia in mobilizing domestic resources to achieve the Sustainable Development Goals by 2030.

Download(Free : 2 available)
Price
  • US$32.00 (paperback)

Key elements are identified for broader policy discussions on opportunities for reform and improvement based on current policies and implementation guidelines in Cambodia, Philippines, Thailand, and Viet Nam. The analysis focuses on the design of tax that is geared toward increasing domestic resource mobilization and ensuring the effectiveness of its administration. The publication can serve as a basis for comparing, evaluating, and improving the performance of property taxation in developing countries.

Contents

  • Executive Summary
  • Introduction
  • Taxing Properties in Asia
  • Property Tax Reform: Rationales and Benchmark of Strategies
  • Main Design Features of Property Taxation
  • Property Registration and Fiscal Cadastre
  • Administrative Arrangements of Property Taxation
  • Conclusions and the Way Forward

Additional Details

Type
Subjects
  • Governance and public sector management
  • Public financial management
  • Taxation and domestic resource mobilization
  • Public administration, economic affairs, and policy
  • Decentralization
Countries
  • Cambodia
  • Philippines
  • Thailand
  • Viet Nam
Pages
  • 92
Dimensions
  • 8.5 x 11
SKU
  • TCS200425
ISBN
  • 978-92-9262-495-8 (print)
  • 978-92-9262-496-5 (electronic)
  • 978-92-9262-497-2 (ebook)

Subscribe to our monthly digest of latest ADB publications.

Follow ADB Publications on social media.