A Comparative Analysis of Tax Administration in Asia and the Pacific—Sixth Edition

By Asian Development Bank

For ADB members in Asia and the Pacific, stronger tax systems are now more important than ever—to boost revenues enabling recovery from the economic shocks of COVID-19, and to reinforce implementation of Sustainable Development Goals. Using comparative data up to the fiscal year 2020, and drawing from the International Survey on Revenue Administration (ISORA 2021), this sixth edition in our series analyzes the administrative setups and performance of revenue bodies in 40 economies across the region—to help governments and officials identify promising options for building more efficient, inclusive tax systems.

• Language: English
• Publisher: Asian Development Bank
• Release date: Dec 1, 2022
• ISBN: 9789292699420

Book preview

A COMPARATIVE ANALYSIS OF TAX ADMINISTRATION IN ASIA AND THE PACIFIC

SIXTH EDITION

Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO)

© 2022 Asian Development Bank

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Some rights reserved. Published in December 2022.

ISBN 978-92-9269-941-3 (print); 978-92-9269-942-0 (electronic); 978-92-9269-943-7 (ebook)

Publication Stock No. TCS220571-2

DOI: http://dx.doi.org/10.22617/TCS220571-2

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Note:

In this publication, $ refers to United States dollars, GEL refers to Georgia lari, refers to Philippine pesos, SLRs refers to Sri Lanka rupees.

Cover design by Editha Creus.

Contents

Tables, Figures, and Boxes

Acknowledgments

This report is part of the Asian Development Bank (ADB) regional capacity development project under the Domestic Resource Mobilization Trust Fund, which was approved in 2017, with financial contributions from the Government of Japan.

This report is the sixth in the series. ADB published the first of the series in April 2014, with fiscal year performance-related data up to 2011 for national revenue bodies in 22 economies in Asia and the Pacific. Subsequent editions were published in 2016, 2018, 2020, and the 2021 edition in early 2022. This 2022 edition covers 40 economies in the region and includes data comparisons up to fiscal year (FY) 2020. All editions benefited from valuable support from the Centre for Tax Policy and Administration (CTPA) of the Organisation for Economic Co-operation and Development (OECD), which provided survey data from revenue bodies included in both its Tax Administration Series and the ADB report.

For this report, ADB collaborated with the OECD, the International Monetary Fund (IMF), and the Intra-European Organisation of Tax Administrations (IOTA) and used their common survey framework—the International Survey on Revenue Administration (ISORA). This framework standardizes terminology and requirements for capturing global tax administration information concerning the policies, practices, and performance of national revenue bodies. Data-gathering was conducted with the help of the IMF’s Revenue Administration Fiscal Information Tool (RA-FIT).

The authors thank the OECD CTPA, the Fiscal Affairs Department of the IMF, and IOTA for facilitating completion of this report by sharing survey data from the revenue bodies of economies included in their respective surveys. These economies are Armenia; Australia; Azerbaijan; the Cook Islands; Fiji; Georgia; Hong Kong, China; India; Indonesia; Japan; Kazakhstan; Malaysia; Maldives; Mongolia; Nauru; New Zealand; Palau; Papua New Guinea; the People’s Republic of China; the Republic of Korea; Samoa; Singapore; the Solomon Islands; Thailand; Tonga; and Vanuatu.

ADB also acknowledges the extensive cooperation received from revenue bodies in Bangladesh; Brunei Darussalam; Cambodia; the Kyrgyz Republic; the Lao People’s Democratic Republic; Nepal; Pakistan; the Philippines; Sri Lanka; Taipei,China; Tajikistan;