A Comparative Analysis on Tax Administration in Asia and the Pacific. Satoru Araki
Экономика. Comparative Analysis of Tax Administration in Asia and the Pacific
- Название
- A Comparative Analysis on Tax Administration in Asia and the Pacific
- Автор:
- Satoru Araki
- Серия:
- Comparative Analysis of Tax Administration in Asia and the Pacific
- Жанр:
- Экономика
- Год выпуска:
- 0
- isbn:
- 9789292544416
- Аннотация:
- 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.