A Comparative Analysis on Tax Administration in Asia and the Pacific

Nonfiction, Social & Cultural Studies, Political Science, Government, Public Affairs & Administration, Business & Finance, Economics, International Economics
Cover of the book A Comparative Analysis on Tax Administration in Asia and the Pacific by Satoru Araki, Iris Claus, Asian Development Bank
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Author: Satoru Araki, Iris Claus ISBN: 9789292544416
Publisher: Asian Development Bank Publication: April 1, 2014
Imprint: Asian Development Bank Language: English
Author: Satoru Araki, Iris Claus
ISBN: 9789292544416
Publisher: Asian Development Bank
Publication: April 1, 2014
Imprint: Asian Development Bank
Language: English

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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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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