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A Comparative Analysis of Tax Administration in Asia and the Pacific: 2018 Edition
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This report analyzes the administrative frameworks, functions, and performance of revenue bodies in 28 economies in Asia and the Pacific. It is the third in a series of publications that aims to share knowledge about important developments and trends in tax administration practice and performance. Governments and revenue officials are also encouraged to identify opportunities to enhance the operation of tax systems. The series is part of ADB's regional capacity development technical assistance project for Strengthening Tax Policy and Administration Capacity to Mobilize Domestic Resources.
Buchaktionen
Mit Lesen beginnenInformationen über das Buch
A Comparative Analysis of Tax Administration in Asia and the Pacific: 2018 Edition
Beschreibung
This report analyzes the administrative frameworks, functions, and performance of revenue bodies in 28 economies in Asia and the Pacific. It is the third in a series of publications that aims to share knowledge about important developments and trends in tax administration practice and performance. Governments and revenue officials are also encouraged to identify opportunities to enhance the operation of tax systems. The series is part of ADB's regional capacity development technical assistance project for Strengthening Tax Policy and Administration Capacity to Mobilize Domestic Resources.
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Buchvorschau
A Comparative Analysis of Tax Administration in Asia and the Pacific - Asian Development Bank
A COMPARATIVE ANALYSIS OF TAX ADMINISTRATION IN ASIA AND THE PACIFIC
2018 EDITION
JULY 2018
Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO)
© 2018 Asian Development Bank
6 ADB Avenue, Mandaluyong City, 1550 Metro Manila, Philippines
Tel +63 2 632 4444; Fax +63 2 636 2444
www.adb.org
Some rights reserved. Published in 2018.
ISBN 978-92-9261-282-5 (print), 978-92-9261-283-2 (electronic)
Publication Stock No. TCS189264
DOI: http://dx.doi.org/10.22617/TCS189264
The views expressed in this publication are those of the authors and do not necessarily reflect the views and policies of the Asian Development Bank (ADB) or its Board of Governors or the governments they represent.
ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. The mention of specific companies or products of manufacturers does not imply that they are endorsed or recommended by ADB in preference to others of a similar nature that are not mentioned.
By making any designation of or reference to a particular territory or geographic area, or by using the term country
in this document, ADB does not intend to make any judgments as to the legal or other status of any territory or area.
This work is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO) https://creativecommons.org/licenses/by/3.0/igo/. By using the content of this publication, you agree to be bound by the terms of this license. For attribution, translations, adaptations, and permissions, please read the provisions and terms of use at https://www.adb.org/terms-use#openaccess.
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Notes:
In this publication, $
refers to United States dollars, unless otherwise stated.
ADB recognizes China
as the People’s Republic of China and Vietnam
as Viet Nam. Corrigenda to ADB publications may be found at http://www.adb.org/publications/corrigenda.
Contents
Tables, Figures, and Boxes
TABLES
FIGURES
BOXES
Acknowledgments
This comparative analysis report, the third in the series, is part of an Asian Development Bank (ADB) regional capacity development technical assistance project for Strengthening Tax Policy and Administration Capacity to Mobilize Domestic Resources, which was approved in November 2016, with funding provided by the Japan Fund for Poverty Reduction.
The initial edition of this report was published by ADB in April 2014, covering fiscal year performance-related data to end of 2011 for national revenue bodies in 22 economies in Asia and the Pacific. A second edition was published in 2016, including similar data for 21 economies up to end of 2013. For both editions, ADB was supported by the Centre for Tax Policy and Administration of the Organisation for Economic Co-operation and Development (OECD) through the provision of survey data from revenue bodies that form part of its Tax Administration Series and that are also included in ADB’s report.
Throughout 2015, the OECD collaborated with the Inter-American Centre of Tax Administrations, the International Monetary Fund (IMF), and the Intra-European Organisation of Tax Administrations to develop a common survey framework—the International Survey on Revenue Administration. This new survey framework standardized terminology and requirements for capturing global tax administration performance information. Survey data was captured using the IMF’s Revenue Administration Information Tool.
For this series, ADB adopted the International Survey on Revenue Administrations survey instrument, although a small number of questions were removed to ease the reporting burden of participating revenue bodies and to encourage participation from a larger number of revenue bodies in ADB member economies. As a result, the report provides comparative data from revenue bodies in 28 economies in Asia and the Pacific.
The authors wish to thank the Centre for Tax Policy and Administration of the OECD and the Fiscal Affairs Department of the IMF for assisting the completion of this series by sharing survey data from a number of economies that are included in the OECD comparative information series, Tax Administration 2017, and/or captured by the IMF’s Revenue Administration Fiscal Information Tool. These economies are Australia; Hong Kong, China; India; Indonesia; Japan; Malaysia; Maldives; Myanmar; New Zealand; Papua New Guinea; the People’s Republic of China; the Republic of Korea; and Singapore.
ADB also acknowledges the cooperation and assistance from revenue bodies in Afghanistan; Bangladesh; Bhutan; Brunei Darussalam; Cambodia; the Kyrgyz Republic; the Lao People’s Democratic Republic; Kazakhstan; Mongolia; Nepal; the Philippines; Taipei, China; Tajikistan; Thailand; and Viet Nam.
This series was prepared by Richard Highfield, a contracted consultant advisor in international tax administration engaged by ADB. The officer responsible for this project is Yuji Miyaki, who can be contacted by telephone at +63 2 683 1864, or by e-mail at ymiyaki@adb.org.
Abbreviations
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