A Comparative Analysis of Tax Administration in Asia and the Pacific
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Araki, Satoru; Claus, Iris
A robust and sustainable tax system requires good tax administration. This report compares the administrative frameworks, functions, and performances of revenue bodies in 22 economies in Asia and the Pacific. The descriptive analysis is based on surveys of revenue bodies conducted in 2012 and 2013. The surveys are an attempt to provide internationally comparable data on aspects of economies’ tax systems and their administration that can be used in empirical analysis. The comparative analysis offers some tentative conclusions to help governments identify opportunities for enhancing the functioning of their tax systems.
tax administration; Asia; Pacific; tax systems; functionality
Required Publisher's Statement: This article was first published by the Asian Development Bank.