Overview

Taxation is increasingly in the limelight as a development agenda item, particularly with the emergence of the G20 as the premier international forum. This volume highlights the challenges faced by the Asia and Pacific region regarding tax policy and administration. Partly reflecting the diversity of the region, the region's voice still appears to be low in comparison with that of other regions such as Europe and Latin America. This book introduces ADB's and ADBI's active roles in assisting developing countries with respect to taxation. In addition, this book is an attempt to narrow the gap in understanding between development specialists and tax specialists. This publication, an anthology by contributors who have been involved in ADB's and ADBI's activities on fiscal policy and taxation in various capacities is classified into three groups: (i) bird's-eye overviews that discuss tax and development issues in Asia and the Pacific; (ii) country case studies that present theoretical policy analysis of a particular economy; and (iii) another set of country case studies that share practical experiences regarding the tax system of a particular economy.

Full Product Details

Author:   Satoru Araki ,  Shinichi Nakabayashi
Publisher:   ASIAN DEVELOPMENT BANK INSTITUTE
Imprint:   ASIAN DEVELOPMENT BANK INSTITUTE
Weight:   0.238kg
ISBN:  

9784899741039

ISBN 10:   4899741030
Pages:   150
Publication Date:   30 December 2018
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

Introduction Satoru Araki and Shinichi Nakabayashi Part One: Regional Views on Tax and Development 1 Tax Challenges in Asia and the Pacific Shinichi Nakabayashi 2 A Global Framework on International Taxation Standards and the Role of International Development Organizations Satoru Araki 3 How Can We Achieve an Integrated Approach to Accelerating the Financing of the SDGs? ADB support on Domestic Resource Mobilization Yuji Miyaki 4 Learning from ADB's Regional Tax Projects Brian McAuley Part Two: Country Policy Analyses 5 Macroeconomic Effects of the PRC's Fiscal Policy Jungsuk Kim, Mengxi Wang, Donghyun Park, and Cynthia Castillejos-Petalcorin 6 Ongoing Fiscal and Tax Reforms in the People's Republic of China Jurgen Conrad and Jian Zhuang 7 Taxation of Small and Medium-Sized Enterprises: The Indonesian Perspective Wawan Juswanto and Milson Febriyadi Part Three: Sharing Practical Experiences 8 Improving the Training Function in the Tax Authority of the Philippines David Tansey 9 Experiences While Working for the Tax System of Maldives Natalie Bertsch 10 Thailand's Tax Policy Agenda and Collaboration with International Organizations Patricia Mongkhonvanit

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