Global S&T Development Trend Analysis Platform of Resources and Environment
DOI | 10.22617/TCS189264 |
A Comparative Analysis of Tax Administration in Asia and the Pacific: 2018 Edition | |
[unavailable] | |
2018-07-31 | |
出版年 | 2018 |
语种 | 英语 |
国家 | 国际 |
领域 | 气候变化 |
英文摘要 |
![]() This comparative analysis of administrative frameworks, functions, and performance of revenue bodies in 28 Asia–Pacific economies includes developments and trends in tax administration practice and performance. The analysis and practical guidance provided in this report are based on surveys of revenue bodies conducted in 2016 and 2017, along with accompanying research of revenue bodies’ corporate documents, and guidance and diagnostic materials published by international organizations that seek to promote improvements in tax administration. This report also encourages governments and revenue officials to identify opportunities to enhance the operation of tax systems. It is third in the series on ADB's tax administration that aims to help revenue bodies and governments identify opportunities for enhancing the operation of their tax systems by sharing internationally comparable data on aspects of tax systems and their administration. However, considerable care needs be taken with international comparisons of tax administration setups and performance-related data. In this report, ADB adopted the International Survey on Revenue Administrations survey instrument. HighlightsSome important observations and conclusions emerging from the analyses include the following:
This report is part of an ADB regional capacity development technical assistance project for Strengthening Tax Policy and Administration Capacity to Mobilize Domestic Resources, which was approved in November 2016. The two reports produced in 2014 and 2016 were under the ADB regional technical assistance project Tax Policy and Administration Research and Capacity Development. Contents
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来源平台 | Asian Development Bank |
引用统计 | |
文献类型 | 科技报告 |
条目标识符 | http://119.78.100.173/C666/handle/2XK7JSWQ/235582 |
专题 | 气候变化 |
推荐引用方式 GB/T 7714 | [unavailable]. A Comparative Analysis of Tax Administration in Asia and the Pacific: 2018 Edition,2018. |
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tax-administration-a(5755KB) | 科技报告 | 开放获取 | CC BY-NC-SA | 浏览 下载 |
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