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A Comparative Analysis on Tax Administration in Asia and the Pacific

Satoru Araki, Iris Claus




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 |  2014-04-01 |  2014-04-01 | File type: PDF

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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 concl...

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