A Comparative Analysis of Tax Administration in Asia and the Pacific

2018 Edition

Asian Development Bank (Autor)

Buch | Softcover

206 Seiten

2018
Asian Development Bank (Verlag)
978-92-9261-282-5 (ISBN)

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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.

Erscheinungsdatum	04.03.2022
Verlagsort	Manila
Sprache	englisch
Maße	215 x 279 mm
Gewicht	525 g
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
	Sozialwissenschaften ► Soziologie ► Spezielle Soziologien
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	92-9261-282-4 / 9292612824
ISBN-13	978-92-9261-282-5 / 9789292612825
Zustand	Neuware