A Comparative Analysis of Tax Administration in Asia and the Pacific: 2018 Edition

In: Comparative Analysis of Tax Administration in Asia and the Pacific Ser.

Abstract

Cover -- Title -- Copyright -- Contents -- Tables, Figures, and Boxes -- Acknowledgments -- Abbreviations -- Executive Summary -- I. Introduction -- II. Tax Revenues and Tax Structures -- A. Tax System Revenue Collections -- B. Tax Structures -- C. Tax Policy Reforms to Mobilize Domestic Resources -- III. Institutions, Organization, and Governance -- A. Institutional and Organizational Design for Tax Administration -- B. Revenue Body as an Institution -- C. Governance -- D. Organizational Structure of Revenue Bodies -- IV. Managing Taxpayers' Compliance -- A. Compliance Risk Management -- B. Managing the Compliance of Large Taxpayers -- C. International Tax Avoidance and Evasion -- D. Optimizing the Use of Withholding at Source and Third Party Reporting -- E. Use of Voluntary Disclosure Policies and Programs -- V. Human Resource Management -- A. The Changing Environment -- B. Revenue Body Practices in Human Resource Management -- VI. Tax Administration Operations -- A. Processes of Tax Administration -- B. Registration and Taxpayer Identification -- C. Taxpayer Services -- D. Tax Return and Tax Payment Processing -- E. Verific ation Activities -- F. Taxpayer Disputes -- G. Collection of Tax Payments, Including Enforced Debt Collection -- VII. Operating Budgets, Staffing, and Related Matters -- A. Aggregate Staffing Levels -- B. Aggregate Resource Budgets and Expenditures -- C. Cross-Economy Comparisons of the Relative Costs of Tax Administration -- Appendix: Selected References, and Country Data and Survey Tabulations -- References.