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A Comparative Analysis of Tax Administration in Asia and the Pacific

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  • Asian Development Bank (ADB)

Abstract

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.

Suggested Citation

  • Asian Development Bank (ADB), 2014. "A Comparative Analysis of Tax Administration in Asia and the Pacific," ADB Reports RPT146322, Asian Development Bank (ADB), revised 24 Jun 2014.
    • Handle: RePEc:asd:wpaper:rpt146322
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    File URL: http://www.adb.org/publications/comparative-analysis-tax-administration-asia-and-pacific
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    File URL: http://www.adb.org/publications/comparative-analysis-tax-administration-asia-and-pacific
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    Cited by:

    1. Raihan, Selim, 2022. "What Does Data on Functional Income Distribution tell us about Trends in and Correlates of Income Inequality in The Asia-Pacific?," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 56(3), pages 45-64.
    2. Musthafa Kemal Nasution & Fitri Santi & Husaini Husaini & Fadli Fadli & Kashan Pirzada, 2020. "Determinants of tax compliance: a study on individual taxpayers in Indonesia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(2), pages 1401-1418, December.

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