A Comparative Analysis on Tax Administration in Asia and the Pacific
By Satoru Araki and Iris Claus
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A Comparative Analysis on Tax Administration in Asia and the Pacific - Satoru Araki
A COMPARATIVE ANALYSIS OF TAX ADMINISTRATION IN ASIA AND THE PACIFIC
Satoru Araki and Iris Claus
April 2014
© 2014 Asian Development Bank
All rights reserved. Published in 2014.
Printed in the Philippines.
ISBN 978-92-9254-440-9 (Print), 978-92-9254-441-6 (PDF)
Publication Stock No. RPT146322
Cataloging-In-Publication Data
Asian Development Bank.
A comparative analysis of tax administration in Asia and the Pacific.
Mandaluyong City, Philippines: Asian Development Bank, 2014.
1. Tax administration. 2. Comparative analysis. 3. Asia and the Pacific. I. Asian Development Bank.
The views expressed in this publication are those of the authors and do not necessarily reflect the views and policies of 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.
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Contents
Tables and Figures
Abstract
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.
Acknowledgments
This comparative analysis report is part of an Asian Development Bank (ADB) regional research and development technical assistance project, Tax Policy and Administration Research