TAX AND DEVELOPMENT : Challenges in Asia and the Pacific
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書誌事項
TAX AND DEVELOPMENT : Challenges in Asia and the Pacific
ASIAN DEVELOPMENT BANK INSTITUTE, c2018
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内容説明・目次
内容説明
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.
目次
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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