Revenue Statistics in Asian Countries 2016

Revenue Statistics in Asian Countries 2016

Trends in Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore You do not have access to this content

English
Click to Access: 
    http://oecd.metastore.ingenta.com/content/2316421e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/revenue-statistics-in-asian-countries-2016_9789264266483-en
  • READ
Author(s):
OECD
29 Nov 2016
Pages:
100
ISBN:
9789264266483 (PDF) ;9789264266476(print)
http://dx.doi.org/10.1787/9789264266483-en

Hide / Show Abstract

This publication compiles comparable tax revenue statistics for Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database – a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies. This work has been is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre.

loader image

Expand / Collapse Hide / Show all Abstracts Table of Contents

  • Mark Click to Access
  • Foreword and acknowledgements

    Revenue Statistics in Asian Countries: Trends in Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore is a joint publication by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It presents detailed, internationally comparable data on tax revenues for six Asian economies, two of which (Japan and Korea) are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics, which has become an essential reference source for OECD member countries. Comparisons are also made with the average for OECD economies and with the average for Latin American and Caribbean (LAC) countries.

  • Executive summary

    Revenue Statistics in Asian Countries provides internationally comparable data on tax levels and tax structures for six Asian countries: Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore. It also includes a Special Feature, which includes a discussion of the development of segmented taxpayer offices in tax administrations in Asia.

  • Tax Revenue Trends, 1990-2014

    In light of the United Nation’s 2030 Agenda for Sustainable Development, awareness of the need to mobilise government revenue in developing countries to fund public goods and services is increasing. Taxation provides a predictable and sustainable source of government revenue, in contrast with declining development assistance and the volatility of non-tax revenues with respect to commodity prices.

  • Special feature - Large taxpayer services in Asia

    Revenues from corporate income taxes play a significant role in total tax revenues in the six countries included in this publication, and are typically higher as a percentage of GDP than in other economies. They ranged from 2.9% of GDP in Indonesia to 8.3% of GDP in Malaysia in 2014, compared to the OECD average of 2.8%. Trends in revenues from corporate income taxes have diverged across Asian countries since 2000. While most of the countries in this publication have increased revenues from corporate income taxes as percentages of GDP compared to the early 2000’s, Singapore and Indonesia saw decreases in corporate income tax revenues relative to GDP.

  • Tax level and tax structures, 1990-2014

    In all of the following tables (..) indicates not available. The main series in this volume cover the years 1990 to 2014.

  • Country tables, 1997-2014 – Tax revenues
  • The OECD Interpretative Guide
  • Add to Marked List
 
Visit the OECD web site