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[IWS] ADB: A COMPARATIVE ANALYSIS OF TAX ADMINISTRATON IN ASIA AND THE PACIFIC [11 April 2014]

IWS Documented News Service

_______________________________

Institute for Workplace Studies----------------- Professor Samuel B. Bacharach

School of Industrial & Labor Relations-------- Director, Institute for Workplace Studies

Cornell University

16 East 34th Street, 4th floor---------------------- Stuart Basefsky

New York, NY 10016 -------------------------------Director, IWS News Bureau

________________________________________________________________________

 

Asian Development Bank (ADB)

 

A COMPARATIVE ANALYSIS OF TAX ADMINISTRATON IN ASIA AND THE PACIFIC [11 April 2014]

http://www.adb.org/publications/comparative-analysis-tax-administration-asia-and-pacific

or

http://www.adb.org/sites/default/files/pub/2014/tax-administration-asia-pacific.pdf

[full-text, 86 pages]

 

Description

 

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.

 

Highlights

 

Conclusions that emerge from the descriptive and comparative analysis done in the report include the following:

• Effective human resources management is a key requirement for tax administrations where people are the most important enablers to carry out their main mandate, which is to collect tax revenue;

• Tax arrears tend to be a more frequent occurrence in developing economies than developed countries, reflecting lower enforcement capacity by tax administrations and taxpayer compliance;

• The majority of revenue bodies surveyed (16 out of 22) has a large taxpayer unit focusing on the tax affairs of large enterprises;

• Information and communication technology (ICT) is another important aspect for tax administrations. ICT costs as a percent of total expenditures are relatively low in some countries (e.g., Indonesia, the Kyrgyz Republic, and Malaysia);

• A shift to electronic tax payment methods would help reduce tax administration costs and the scope for bribery and corruption, which is substantially higher with in-person payments at tax offices; and

• A key direction for better dispute resolution systems is to strengthen the independence of review institutions from the tax authorities.

 

Contents

• Executive Summary

• Introduction

• Tax Revenue Collections

• Institutional Arrangements for Revenue Bodies

• Internal Organization Design of Revenue Bodies

• Human Resources Management

• Budget and Expenditure

• Taxpayer Identification and Filing

• Electronic Taxpayer Services

• Tax Audits

• Arrears Collection

• Administrative Arrangements for Tax Disputes

• Appendixes

• References

 

 

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This information is provided to subscribers, friends, faculty, students and alumni of the School of Industrial & Labor Relations (ILR). It is a service of the Institute for Workplace Studies (IWS) in New York City. Stuart Basefsky is responsible for the selection of the contents which is intended to keep researchers, companies, workers, and governments aware of the latest information related to ILR disciplines as it becomes available for the purposes of research, understanding and debate. The content does not reflect the opinions or positions of Cornell University, the School of Industrial & Labor Relations, or that of Mr. Basefsky and should not be construed as such. The service is unique in that it provides the original source documentation, via links, behind the news and research of the day. Use of the information provided is unrestricted. However, it is requested that users acknowledge that the information was found via the IWS Documented News Service.

 

 




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