A Comparative Analysis on Tax Administration in Asia and the Pacific. Satoru Araki

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Название: A Comparative Analysis on Tax Administration in Asia and the Pacific

Автор: Satoru Araki

Издательство: Ingram

Жанр: Экономика

Серия: Comparative Analysis of Tax Administration in Asia and the Pacific

isbn: 9789292544416

isbn: 0

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.