This fourth edition of the comparative series on tax administration produced by the Asian Development Bank (ADB) analyzes the administrative frameworks, operations, and performance of revenue bodies in 34 economies in Asia and the Pacific. The United Nations Sustainable Development Goals set ambitious goals for most of the economies covered in this report. Central to the achievement of many of these goals is the establishment of modern, robust, and effective
arrangements for tax collection, especially at the national level, where the bulk of tax revenue is collected. Only by building such arrangements can governments generate the overall level of resources needed to create a sustainable economy. This report provides an extensive array of information gathered through surveys and research that enables high-level comparative analyses of tax administration in the 34 economies.