Improving tax policy and administration in South-East Asia
Daniel Jeongdae Lee
No PB31, MPDD Policy Briefs from United Nations Economic and Social Commission for Asia and the Pacific (ESCAP)
An important function of the government is to collect taxes for the provision of public goods. While a number of South-East Asian economies, such as Indonesia and the Philippines, have relatively low tax revenues as a share of GDP, there is renewed public interest in strengthening tax revenues for better education, healthcare and infrastructure, especially in the context of the recently adopted 2030 Agenda for Sustainable Development. This policy brief discusses how improvements in tax policy and administration could help raise adequate revenues and provides illustrative estimates of â€˜potentialâ€™ tax revenues.
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