Taxation of Services in the Asian and Pacific Region

Govinda Rao

Asian Development Review (ADR), 1993, vol. 11, issue 02, 154-171

Abstract: Generally, tax reforms have been triggered off by the desire to make the tax systems and regimes simple, transparent, broad-based, neutral, and stable. However, in most of the developing countries, the immediate motivation for reform has been the need to eliminate large and growing fiscal deficits. In many cases, deficits are so large and persistent that realistic levels of public expenditure compression alone cannot phase out fiscal imbalances. Also, it is true that expenditure compression strategies have not been uniformly successful. Therefore, often, tax reforms have had to substitute expenditure compression measures. Given the predominance of taxes on commodities and services in the developing countries, reform of these taxes has received a good deal of emphasis…

Date: 1993
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DOI: 10.1142/S0116110593000120

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