A comparative analysis of tax administration in Asia and the Pacific : 2016 edition

Resource Information

The work A comparative analysis of tax administration in Asia and the Pacific : 2016 edition represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

A comparative analysis of tax administration in Asia and the Pacific : 2016 edition

Creator

• Asian Development Bank

Subject

• tax authorities
• collection of tax
• taxpayer rights
• electronic filing
• voluntary disclosure

Language

eng

Summary

This report of the Asian Development Bank's (ADB) comparative series on tax administration analyses the administrative frameworks, functions, and performance of 21 economies in the Asia and Pacific region. The primary objective of the series is to help 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. Chapter II provides a general overview on tax revenue collections (for all levels of government) and tax structure, while Chapter III describes the institutional and organizational arrangements in place to administer national tax laws. Chapter IV addresses aspects of strategic management, while Chapter V looks briefly at some aspects of human resource management. Chapter VI analyzes the resources used by revenue bodies to administer tax laws, while Chapter VII deals with key aspects of tax administration operations. Chapter VIII deals with the use of electronic services, while the concluding Chapter IX addresses selected aspects of the legislated administrative framework in place in each economy

Geographic coverage

Asia

Index

no index present

Language note

English

Literary form

non fiction