A Comparative Analysis on Tax Administration in Asia and the Pacific

A Comparative Analysis on Tax Administration in Asia and the Pacific
ISBN-10
9292544411
ISBN-13
9789292544416
Category
Business & Economics
Pages
160
Language
English
Published
2014-04-01
Publisher
Asian Development Bank
Authors
Iris Claus, Satoru Araki

Description

A robust and sustainable tax system requires good tax administration. This report compares the administrative frameworks, functions, and performances of tax administration bodies in 22 jurisdictions in Asia and the Pacific. The descriptive analysis is based on surveys of tax administration conducted in 2012 and 2013. The surveys attempt to provide internationally comparable data on aspects of the sample jurisdictions' tax systems and their administration. Tentative conclusions emerge from the descriptive and comparative analysis.

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