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Revenue Statistics in Asian and Pacific Economies is a joint publication by the OECD Centre for Tax Policy and Administration, the OECD Development Centre with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support of the European Union and the Government of Japan. It presents detailed, internationally comparable data on tax revenues for 16 Asian and Pacific economies (Australia, the Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Malaysia, New Zealand, Papua New Guinea, the Philippines, Samoa, Singapore, the Solomon Islands, Thailand and Tokelau) and on non-tax revenues for 4 Pacific economies (the Cook Islands, Papua New Guinea, Samoa and Tokelau). Four of these economies are OECD members (Australia, Korea, Japan and New Zealand). The approach used in Revenue Statistics in Asian and Pacific Economies is based on the well-established methodology of the OECD Revenue Statistics (OECD, 2018), which has become an essential reference source for OECD member countries. Comparisons are also made with the averages for OECD economies, Latin American and Caribbean (LAC) countries and 21 African countries.
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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. Revenue Statistics in Asian and Pacific Economies presents key indicators to track progress on domestic resource mobilisation and to inform tax policy and reform.
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In light of the United Nations 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 official development assistance and the volatility of non-tax revenues with respect to commodity prices.
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The level of tax revenues in an economy is influenced by many factors, including economic structure and conditions, tax policy and tax administration, as well as the level of taxpayers’ compliance and government enforcement, as outlined in . This chapter discusses a number of important issues in the management of taxpayers’ compliance: (i) compliance risk management, including the conduct of tax gap research; (ii) managing the compliance of large taxpayers; (iii) international tax avoidance and evasion; (iv) optimising the use of tax withholding at source and third party reporting requirements; and (v) the use of voluntary disclosure policies and programmes.
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The definition of non-tax revenues and the main sub-categories identified in this publication generally correspond to the concepts laid out in the 2014 IMF Government Finance Statistics Manual (GSFM). Non-tax revenues refer to increases in government net worth resulting from transactions other than tax revenues. They exclude funds arising from the repayment of previous lending by governments or from borrowing, or proceeds derived from sales of fixed capital assets, stocks, land and intangible assets or private gifts.