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The OECD is an intergovernmental organisation that has forged global standards, international conventions, agreements and recommendations to promote rules of the game in such areas as governance and the fight against bribery and corruption, corporate responsibility, development assistance, global investment, international taxation, and the environment. The OECD’s 34 member countries, as well as many partner countries, adhere to these agreements. The OECD plays a key role in strengthening international tax co-operation in order to combat tax offences and provides analytical support for the development of efficient tax systems, thereby helping to restore growth, create jobs and reduce inequalities.
*** ADB’s vision is an Asia and Pacific region free of poverty. Its mission is to help its developing member countries reduce poverty and improve the quality of life of their people. Despite the region’s many successes, it remains home to the majority of the world’s poor. ADB is committed to reducing poverty through inclusive economic growth, environmentally sustainable growth, and regional integration. Based in Manila, ADB is owned by 67 members, including 48 from the region. Its main instruments for helping its developing member countries are policy dialogue, loans, equity investments, guarantees, grants, and technical assistance.
www.oecd.org/tax/tax-global
Organisation for Economic Co-operation and Development
2, rue André-Pascal, 75775 CEDEX 16 PARIS, FRANCE Tel: +33 (0)1 45 24 82 00
Revenue Statistics in Asian Countries
AN INSTRUMENT FOR TAX POLICY ANALYSIS AND REFORM
OECD gratefully acknowledges the financial support from the Japanese government for
Revenue Statistics in Asian Countries.
Revenue Statistics in Asian Countries
Statistics on public revenue, and on tax in particular, are basic inputs to most descriptive and analytical work on economic structures, tax and customs policies, and administrative reforms. Against a background of increased international trade in which tax is becoming a factor in competitiveness and development, such comparable data are increasingly used to formulate policies and reform administrations. This annual publication started in 2014,
currently has the participation of Indonesia, Malaysia, the Philippines and Singapore, in addition to Japan and Korea. It presents a conceptual framework designed to define and classify public revenue from what are regarded as taxes in a common format for these countries and to propose statistics by geographical area.
OBJECTIVES
Provide Asian countries with the same statistical indicators as those available to tax and customs policy makers in OECD countries, 22 Latin American & Caribbean countries and 8 African countries.
Inform their decision-making with regard to tax reforms and improve their capacity to mobilise their own resources.
Co-produce tax statistics with the countries concerned.
METHODOLOGY
A tool adapted to tax policy analysis, developed by and for tax policy makers.
Guaranteed accuracy: data checked and validated by national authorities working in partnership with the OECD.
Guaranteed comparability: the same method for collecting, analysing, aggregating and presenting data for all regions.
Continuous dialogue between stakeholders, the OECD, international organisations and participating countries during the data production stage, supplemented by standalone seminars organised to present results and support dialogue on tax and customs policy at different levels (national, regional).
SCOPE Collection and presentation of revenues by major tax categories (as % of GDP and total tax revenue)
Tax ratio
Income tax
Corporate taxes
Social contributions
Property taxes
Taxes and customs on goods and services sold for domestic consumption
Breakdown of revenue between levels of government
Analysis of specific aspects of tax and customs policy
INVOLVEMENT OF PARTICIPATING COUNTRIES Provide and facilitate the collection of data on revenues over the
period 1990-2014 in accordance with the planned classification and with the support of the OECD Secretariat.
Collaborate with the OECD and ADB to resolve classification problems.
Check and validate final data.
Participate in the dissemination of results and in the dialogue on tax and customs policy.
SPECIAL FEATURE In a special feature, Revenue Statistics in Asian Countries also
describes the tax administrations and horizontal thematic issues in the studied countries.
CAPACITY BULIDING
Qualified and suitably trained staff are the bedrock of any statistical system. The collection and classification process can be an effective means of capacity building in the various administrations of the participating countries.
Contact Us [email protected]
Revenue Statistics in Asian Countries
Statistics on public revenue, and on tax in particular, are basic inputs to most descriptive and analytical work on economic structures, tax and customs policies, and administrative reforms. Against a background of increased international trade in which tax is becoming a factor in competitiveness and development, such comparable data are increasingly used to formulate policies and reform administrations. This annual publication started in 2014,
currently has the participation of Indonesia, Malaysia, the Philippines and Singapore, in addition to Japan and Korea. It presents a conceptual framework designed to define and classify public revenue from what are regarded as taxes in a common format for these countries and to propose statistics by geographical area.
OBJECTIVES
Provide Asian countries with the same statistical indicators as those available to tax and customs policy makers in OECD countries, 22 Latin American & Caribbean countries and 8 African countries.
Inform their decision-making with regard to tax reforms and improve their capacity to mobilise their own resources.
Co-produce tax statistics with the countries concerned.
METHODOLOGY
A tool adapted to tax policy analysis, developed by and for tax policy makers.
Guaranteed accuracy: data checked and validated by national authorities working in partnership with the OECD.
Guaranteed comparability: the same method for collecting, analysing, aggregating and presenting data for all regions.
Continuous dialogue between stakeholders, the OECD, international organisations and participating countries during the data production stage, supplemented by standalone seminars organised to present results and support dialogue on tax and customs policy at different levels (national, regional).
SCOPE Collection and presentation of revenues by major tax categories (as % of GDP and total tax revenue)
Tax ratio
Income tax
Corporate taxes
Social contributions
Property taxes
Taxes and customs on goods and services sold for domestic consumption
Breakdown of revenue between levels of government
Analysis of specific aspects of tax and customs policy
INVOLVEMENT OF PARTICIPATING COUNTRIES Provide and facilitate the collection of data on revenues over the
period 1990-2014 in accordance with the planned classification and with the support of the OECD Secretariat.
Collaborate with the OECD and ADB to resolve classification problems.
Check and validate final data.
Participate in the dissemination of results and in the dialogue on tax and customs policy.
SPECIAL FEATURE In a special feature, Revenue Statistics in Asian Countries also
describes the tax administrations and horizontal thematic issues in the studied countries.
CAPACITY BULIDING
Qualified and suitably trained staff are the bedrock of any statistical system. The collection and classification process can be an effective means of capacity building in the various administrations of the participating countries.
Contact Us [email protected]
Photo credit: Cover ©Shutterstock.com/Gwoeii
The OECD is an intergovernmental organisation that has forged global standards, international conventions, agreements and recommendations to promote rules of the game in such areas as governance and the fight against bribery and corruption, corporate responsibility, development assistance, global investment, international taxation, and the environment. The OECD’s 34 member countries, as well as many partner countries, adhere to these agreements. The OECD plays a key role in strengthening international tax co-operation in order to combat tax offences and provides analytical support for the development of efficient tax systems, thereby helping to restore growth, create jobs and reduce inequalities.
*** ADB’s vision is an Asia and Pacific region free of poverty. Its mission is to help its developing member countries reduce poverty and improve the quality of life of their people. Despite the region’s many successes, it remains home to the majority of the world’s poor. ADB is committed to reducing poverty through inclusive economic growth, environmentally sustainable growth, and regional integration. Based in Manila, ADB is owned by 67 members, including 48 from the region. Its main instruments for helping its developing member countries are policy dialogue, loans, equity investments, guarantees, grants, and technical assistance.
www.oecd.org/tax/tax-global
Organisation for Economic Co-operation and Development
2, rue André-Pascal, 75775 CEDEX 16 PARIS, FRANCE Tel: +33 (0)1 45 24 82 00
Revenue Statistics in Asian Countries
AN INSTRUMENT FOR TAX POLICY ANALYSIS AND REFORM
OECD gratefully acknowledges the financial support from the Japanese government for
Revenue Statistics in Asian Countries.
