Author : David O'Reilly
Publisher :
Page : 430 pages
File Size : 36,90 MB
Release : 1989
Category : Corporations
ISBN :
Description of ASEAN taxation presented by topic.
Author : Mukul G. Asher
Publisher : Institute of Southeast Asian
Page : 234 pages
File Size : 39,8 MB
Release : 1989
Category : Finance, Public
ISBN : 9813035501
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 : Satoru Araki
Publisher : Brookings Institution Press
Page : 0 pages
File Size : 20,38 MB
Release : 2018-12-18
Category : Political Science
ISBN : 4899741049
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.
Author : Wayne R. Thirsk
Publisher : World Bank Publications
Page : 436 pages
File Size : 40,29 MB
Release : 1997
Category : Business & Economics
ISBN : 9780821339992
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 : Nolan Sharkey
Publisher : Routledge
Page : 322 pages
File Size : 47,37 MB
Release : 2012-05-31
Category : Business & Economics
ISBN : 1136312803
China and the ASEAN region have risen rapidly to a position of immense economic significance in the global economy. Academics, policy makers and businesses are all keen to understand more about taxation in China and ASEAN, and this work seeks to address this key issue by providing a comprehensive overview of the many often mentioned but little understood challenges of doing business in the region. Traversing a wide range of regional issues and jurisdictions, topics covered include the role of DTAs in regional integration, the impact of social institutions on tax, corruption and its causes, economic development and taxation and the use of education in developing systems. Case studies are taken from countries such as China, Vietnam, Hong Kong, Singapore, the Philippines, Malaysia and Indonesia. Drawing on the results of these discussions, the book also sheds light on the question of whether different taxing institutions are needed in the region. Gathering together a cross-disciplinary group of eminent scholars, this work will be of great interest to all students and scholars of Asian economics, Asian finance and taxation in general.
Author : Brian Wawn
Publisher : Springer
Page : 198 pages
File Size : 10,37 MB
Release : 1982-12-16
Category : Business & Economics
ISBN : 1349169722
Information guide on the current economic development in each of the ASEAN countries.
Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 38,72 MB
Release : 2021-11-24
Category :
ISBN : 9264724788
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Author : Jon E. Bischel
Publisher :
Page : 1002 pages
File Size : 13,98 MB
Release : 1978
Category : Double taxation
ISBN :
Compilation of studies in the field of international taxation in United States bilateral tax treaties with other countries (the United Kingdom, France, Germany and Japan) as well as a description of structure and operation of tax treaties in general.
Author : Ms. Era Dabla-Norris
Publisher : International Monetary Fund
Page : 75 pages
File Size : 31,84 MB
Release : 2021-09-14
Category : Business & Economics
ISBN : 1513577425
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 : OECD
Publisher : OECD Publishing
Page : 197 pages
File Size : 13,34 MB
Release : 2023-07-25
Category :
ISBN : 9264726659
This annual publication compiles comparable tax revenue statistics for 30 economies. Additionally, it provides information on non-tax revenues for selected economies. This tenth edition of the report includes a special feature on strengthening property taxation in Asia.
