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OECD - Revenue Statistics in Asian and Pacific Economies 2019

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OECD Revenue Statistics in Asian and Pacific Economies 2019
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Revenue Statistics in Asian and Pacific Economies 2019 1990-2017 Please cite - photo 1
Revenue Statistics in Asian and Pacific Economies 2019
1990-2017
Please cite this publication as:
OECD (2019), Revenue Statistics in Asian and Pacific Economies 2019 , OECD Publishing, Paris, https://doi.org/10.1787/b614e035-en .
Metadata Legal and Rights ISBN 978-92-64-39230-4 print - - photo 2
Metadata, Legal and Rights
ISBN: 978-92-64-39230-4 (print) - 978-92-64-48877-9 (pdf) - 978-92-64-94114-4 (HTML) - 978-92-64-46944-0 (epub)
DOI: https://doi.org/10.1787/b614e035-en
Revenue Statistics in Asian and Pacific Economies
ISSN: 2617-9172 (print) - 2617-9180 (online)
This work is published under the responsibility of the Secretary-General of the OECD. Theopinions expressed and arguments employed herein do not necessarily reflect the official views of the member countries of the OECD or its Development Centre.
This document, as well as any data and any map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.
Corrigenda to OECD publications may be found on line at: www.oecd.org/about/publishing/corrigenda.htm .
OECD 2019
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Foreword

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 Islands 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 17 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, Tokelau and Vanuatu) and on non-tax revenues for 5 Pacific economies (the Cook Islands, Papua New Guinea, Samoa, Tokelau and Vanuatu). 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.

In this publication, the term taxes is confined to compulsory, unrequited payments to general government. As outlined in the Interpretative Guide to the Revenue Statistics, taxes are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. The OECD methodology classifies a tax according to its base: income, profits and capital gains (classified under heading 1000), payroll (heading 3000), property (heading 4000), goods and services (heading 5000) and other taxes (heading 6000). Compulsory social security contributions paid to general government are treated as taxes, and are classified under heading 2000. Greater detail on the tax concept, the classification of taxes and the accrual basis of reporting is set out in the Interpretative Guide in .

Information is also presented on non-tax revenues in five Pacific economies. The term non-tax revenue includes all general government revenue that does not meet the OECD definition of tax revenues. Non-tax revenues include grants (e.g. foreign aid), returns on government market investments, rents on the extraction of resources from public lands, sales of government-produced goods and services, and the collection of fines and forfeits. More details on the definition of these revenues are available in .

includes information on the level and structure of non-tax revenues in selected Pacific economies.

Acknowledgements

Revenue Statistics in Asian and Pacific Economies is jointly produced by the Organisation for Economic Co-operation and Development (OECD)s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Islands Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support of the European Union and the government of Japan. The partners would like to thank PITAA and the ADB for co-organising with the OECD a technical workshop in Nadi, Fiji on 3-4 April 2019, with financial support from the European Union. PITAA and SPC have also provided invaluable support and advice. The staff with responsibility for producing the publication were: Kensuke Tanaka, Head of Asia Desk, Jingjing Xia, Statistician, Prasiwi Ibrahim, Economist, and Alexander Pick, Co-ordinator at the OECD Development Centre under the supervision of the Director of the Development Centre and Special Advisor to the OECD Secretary-General on Development, Mario Pezzini; Michelle Harding, Head, Tax Data and Statistical Analysis, Emmanuelle Modica, Statistician/Analyst, Leonie Beisemann, Statistician, Talita Yamashiro Fordelone, Advisor and Osamu Yoshida, Deputy Head, Global Relations of the OECD Centre for Tax Policy and Administration under the supervision of the Director Pascal Saint-Amans, Deputy Director Grace Perez-Navarro and the Head of the Tax Policy and Tax Statistics Division David Bradbury. The special feature benefited from useful inputs, based on A Comparative Analysis of Tax Administration in Asia and the Pacific 2018 Edition from the Asian Development Bank (ADB), provided by Yasushi Suzuki, Public Management Specialist. Inputs were also provided by Rahmalia Devita, Intern at the Asia Desk, OECD Development Centre. Elizabeth Nash, Delphine Grandrieux, at DEV and Marie-Aurlie Elkurd at CTP assisted with the production and publication of this report and Stephanie Coic produced the cover.

The authors would like to thank other officials for their invaluable help in completing this publication. Support was also provided by Piera Tortora, Economist/Policy Analyst at the OECD Development Co-operation Directorate; Policy Officer Vincent Bigot, Head of Domestic Revenue Mobilisation Sector, Stefan Agne Head of Budget Support, Public Finance Management, Domestic Revenue Mobilisation Unit Erica Gerretsen at the European Commission; Team leader Economic Cooperation and Agriculture Section Emmanuelle Guiheneuf, Programme Manager Budget Support Marga Peeters, and Programme Manager Economic Cooperation and Agriculture Section Shaleshni Prasad at the Delegation of the European Union for the Pacific; Donghyun Park, Principal Economist, ADB; Nilima Lal, Economic Statistics Advisor at the SPC; Koni Ravono, Head of Secretariat, and Petero Maivucevuce, Training Coordinator at PITAA; as well as Koichoro Aritoshi, Rokiah Bakar, Assel Baltabayeva, Dariya Bissengaliyeva, Gil Beltran, Rowena Sta Clara, Meirbekov Daniyar, Kenneth Lee, Zhi Wei Lim, Datuk Haji Mohd Esa Abd Manaf, Mohammad Reezal Ahmad, Brian McAuley, Teresa Mendoza, Amir Abdul Mutalib Shaari, Rena Nagayama, Hui Li Ng, Kunta Nugraha, Kumara Candra, Ratri Raden, Punjung Raras, Rita Helbra Tenrini, Tuti Sariningsih Budi Utami, Jiehui Shen, Hiroto Sugano, Adzhar Sulaiman, Joanne Tan, Mui Choo Teng, Suryani Widarta, Zarina Yerkebayeva, Dauren Zakumbayev, Marsidi Zelika, Tearii Maurangi, Xavier Mitchell, Shiri Gounder, Shavindra Nath, Hiyemute Waine, Andrew Bryan Tafua Stratton, Gibson Sanau, Ezekiel Tuke, Doudan Vunagi, Sarah Wickham, Ajchara Chidkrue, Inthu-on Whangprasert, Iapi Jasperse, Alan Shaw, Collins Gesa and George Brechtefeld. The authors are also very grateful to all participants at the technical workshop in Nadi, Fiji in April 2019 as well as to colleagues working in national governments with whom they consulted regularly.

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