A Comparative Analysis of Tax Administration in Asia and the Pacific

Asian Development Bank (adb)

No RPT146322, ADB Reports from Asian Development Bank (ADB)

Abstract: A robust and sustainable tax system requires good tax administration. This report compares the administrative frameworks, functions, and performances of tax administration bodies in 22 jurisdictions in Asia and the Pacific. The descriptive analysis is based on surveys of tax administration conducted in 2012 and 2013. The surveys attempt to provide internationally comparable data on aspects of the sample jurisdictions’ tax systems and their administration. Tentative conclusions emerge from the descriptive and comparative analysis.

Keywords: tax system; tax administration; tax revenue; tax collection; nontax function; taxpayer; tax administration expenditure; tax expenditure; Electronic Tax Filing Systems; Electronic Tax Payment; Tax Debt Management; Administrative Review System; Gross Domestic Product; Internal Revenue Commission; taxation; fiscal resources; revenue bodies (search for similar items in EconPapers)
Pages: 88 pages
Date: 2014-04, Revised 2014-06-24
New Economics Papers: this item is included in nep-acc, nep-pbe, nep-pub and nep-sea
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Citations: View citations in EconPapers (2)

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