Indirect Taxation in ASEAN PDF Download

Author: Mukul G. Asher
Publisher:
ISBN:
Category : Excise tax
Languages : en
Pages : 264

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Book Description
Analysis and comparison of the nature and structure of sales, excise, and foreign trade taxes in the five member countries of ASEAN.

Author: CCH Asia Pte Limited
Publisher:
ISBN: 9789814446228
Category : Indirect taxation
Languages : en
Pages : 109

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Book Description

Author: Lawan Thanadsillapakul
Publisher:
ISBN:
Category : Asia, Southeastern
Languages : en
Pages : 202

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Book Description

Author: Mukul G. Asher
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 84

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Book Description
Comparative analysis of central government revenues in member countries of ASEAN (Association of South East Asian Nations).

Author: Asian Development Bank
Publisher: Asian Development Bank
ISBN: 9292628356
Category : Law
Languages : en
Pages : 200

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Book Description
As Southeast Asia reels from the impacts of the coronavirus disease (COVID-19), domestic resource mobilization (DRM) has never been more challenging or more critical. Prior to the pandemic, many countries in the region were not achieving a tax yield of 15% of gross domestic product—the level considered to be the minimum for sustainable development. The pandemic has further reduced tax revenues and public expenditures are facing increasing pressure. This publication identifies technical, policy, and administrative tax capacity issues faced by ten countries in Southeast Asia. It also explores potential policy and administrative measures to strengthen DRM.

Author: Mukul G. Asher
Publisher: Institute of Southeast Asian
ISBN: 9813035501
Category : Finance, Public
Languages : en
Pages : 234

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Book Description
While extensive literature is available on various aspects of economic development in the ASEAN countries, there has been no book-length treatment of the fiscal systems and practices in these countries. This study fills the gap in the existing literature. In addition to the five country papers, an introductory chapter provides a comparative overview of ASEAN fiscal systems and practices, as well as compares the levels and structure of taxation in the ASEAN countries with those in the East Asian and industrialized countries. The contributors are public finance specialists from the various ASEAN countries.

Author: Wayne R. Thirsk
Publisher: World Bank Publications
ISBN: 9780821339992
Category : Business & Economics
Languages : en
Pages : 436

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Book Description
Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.

Author: Chong-Yah Lim
Publisher: World Scientific
ISBN: 9812387242
Category : Business & Economics
Languages : en
Pages : 475

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Book Description
Southeast Asia: The Long Road Ahead is a serious and concise study on various important economic aspects of Southeast Asia. Existing economic studies on the region are mainly topical in nature. Most of the publications only attempt to offer a partial treatment of the issues and fail to examine these issues in a holistic manner. The objective of this book is to provide a more complete cross-country discussion on the economic issues and problems facing Southeast Asia. Besides critically examining the multiple facets of changes and problems that have been and will be encountered by Southeast Asia, the book also presents a lucid exposition on the prospects of the region. However, it does not stop there. It moves on to provide pointers and suggestions on how Southeast Asian countries should proceed with their development options and processes. The book should be of interest to economists, graduate students on Southeast Asia and all those who want to have a better knowledge and understanding of the important Southeast Asian region.

Author: Ms. Era Dabla-Norris
Publisher: International Monetary Fund
ISBN: 1513577425
Category : Business & Economics
Languages : en
Pages : 75

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Book Description
Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This facilitates e-commerce in markets that are large by international standards, supported by innovative payment systems and featuring major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size. Opportunity for future growth exists, as a significant population share remains unconnected.

Author: Jorge Martinez-Vazquez
Publisher: Asian Development Bank
ISBN: 9290923377
Category : Law
Languages : en
Pages : 47

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Book Description
This publication presents an overview of tax policy and tax administration issues---how countries in Asia and the Pacific compare with the rest of the world in main taxes, revenue collections, tax morale, and others. The implications of reducing reliance on customs tariff revenues and of using the value-added tax on a broader basis, especially in the services sector, have been analyzed. This note suggests an agenda for reform by discussing whether there is space to increase national revenue collections, how to improve tax administration and enforcement, and how these reforms interact with the decentralization paradigm. The individual country performances, the extent of the shadow economy, and lessons on reforming tax administration have been referenced.