The Governance Brief: Institutional Arrangements for Tax Administration in Asia and the Pacific (Issue 19-2012)
Asian Development Bank | June 2012
Abstract
The purpose of this paper is to analyze and describe institutional arrangements for tax administration bodies in the Asia and Pacific region as one of the factors setting the framework of tax administration. In particular, the paper classifies tax administration bodies into different institutional models according to their relationship with the ministry of finance or treasury, and then analyzes the degree of internal functions delegated to tax administration bodies. Finally, it gives observations on the direction of institutional reforms as part of a comprehensive tax administration reform process.
Citation
Asian Development Bank. 2012. The Governance Brief: Institutional Arrangements for Tax Administration in Asia and the Pacific (Issue 19-2012). © Asian Development Bank. http://hdl.handle.net/11540/2676. License: CC BY 3.0 IGO.Keywords
Regional Development Finance
Public Scrutiny of City Finances
Non-Bank Financial Institutions
Local Government Finance
Government Financial Institutions
Foreign and Domestic Financing
Financial Risk Management
Assessing Corporate Governance
Good Governance
Governance Approach
Public Accounting
Business Financing
Subsidies
Social Equity
Economic Equity
Project Risks
Project Impact
Public Administration
Corporations
Taxing power
Tax administration and procedure
Tax policy
Effect of taxation on labor supply
Decentralization in government
Community power
Corporate divestment
Civil government
Delegation of powers
Equality
Neighborhood government
Subnational governments
Delivery of government services
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