This comparative analysis report, the second in a series, is part of ADB’s regional research and development project on tax administration that analyzes the administrative frameworks, functions, and performance of 21 economies in Asia and the Pacific. The initial version of this report was published in 2014. The primary objective of the series is to motivate governments and revenue officials by sharing knowledge of important developments and trends in tax administration practice and performance, and to identify opportunities to enhance the operation of their tax systems.
A Comparative Analysis on Tax Administration in Asia and the Pacific
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 ...
The analysis was largely based on survey data gathered by the Asian Development Bank in collaboration with the Organisation for Economic Co-operation and Development and the International Monetary Fund.
The primary objective of the series is to motivate governments and revenue officials by sharing knowledge of important developments and trends in tax administration practice and performance, and to identify opportunities to enhance the ...
Satoru Araki, Iris Claus. A Comparative Analysis of Tax Administration in Asia and the Pacific A robust and sustainable tax system requires good tax administration . This report compares the administrative frameworks , functions and ...
This edition includes a special feature on the emerging challenges for the Asia-Pacific region in the COVID-19 era and ways to address them.
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015.
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s.
... Revenue-Administration-46337 ▫ Asian Development Bank: A Comparative Analysis of Tax Administration in Asia and the Pacific 2018 Edition https://www.adb.org/publications/comparative-analysis-tax-administration-asia-pacific ISORA 2018 ...