A Comparative Analysis on Tax Administration in Asia and the Pacific
eBook - ePub

A Comparative Analysis on Tax Administration in Asia and the Pacific

  1. 88 pages
  2. English
  3. ePUB (mobile friendly)
  4. Available on iOS & Android
eBook - ePub

A Comparative Analysis on Tax Administration in Asia and the Pacific

About this book

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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Yes, you can access A Comparative Analysis on Tax Administration in Asia and the Pacific by Satoru Araki, Iris Claus in PDF and/or ePUB format, as well as other popular books in Économie & Économie internationale. We have over one million books available in our catalogue for you to explore.

Information

Publisher
Asian Development Bank
Year
2014
Print ISBN
9789292544409
eBook ISBN
9789292544416
Topic
Économie
Subtopic
Économie internationale

Contents

Tables and Figures
v
Abstract
vii
Acknowledgments
viii
Abbreviations
ix
Executive Summary
x
I.
Introduction
1
II.
Tax Revenue Collections
3
III.
Institutional Arrangements for Revenue Bodies
6
A.
Organizational Characteristics of Tax Administrations
6
B.
Relationship with the Ministry of Finance
6
C.
Oversight Board of Tax Administration
8
D.
Extent of Revenue Bodies’ Autonomy
9
E.
Other Nontax Functions of Revenue Bodies
11
IV.
Internal Organization Design of Revenue Bodies
14
A.
Models of Internal Organization Design
14
B.
Large Taxpayer Unit
17
C.
Office Network
20
V.
Human Resources Management
22
A.
Number of Staff Members
22
B.
Relative Staffing Levels of Revenue Bodies
24
C.
Allocation of Staff Resources by Functional Groupings
26
D.
Staff Attrition Rates
27
E.
Aspects of Human Resources Management
28
VI.
Budget and Expenditure
31
A.
Overall Tax Adminis...

Table of contents

  1. Front Cover
  2. Title Page
  3. Copyright Page
  4. Contents
  5. Tables and Figures
  6. Abstract
  7. Acknowledgments
  8. Abbreviations
  9. Executive Summary
  10. I. Introduction
  11. II. Tax Revenue Collections
  12. III. Institutional Arrangements for Revenue Bodies
  13. IV. Internal Organization Design of Revenue Bodies
  14. V. Human Resources Management
  15. VI. Budget and Expenditure
  16. VII. Taxpayer Identification and Filing
  17. VIII. Electronic Taxpayer Services
  18. IX. Tax Audits
  19. X. Arrears Collection
  20. XI. Administrative Arrangements for Tax Disputes
  21. Appendixes
  22. References
  23. Back Cover