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Reforming Tax Systems: Key Policy Considerations from South and South-West Asia

In: Current Issues in the Economy and Finance of India

Author

Listed:
  • Matthew Hammill

    (United Nations ESCAP)

  • Jose Antonio Pedrosa-Garcia

    (United Nations ESCAP)

Abstract

In South and South-West Asia, tax systems face several challenges which are reflected in poor efficiency in trying to mobilize and manage public financial resources. The complexity of tax structures and the granting of exceptions undermine effectiveness, introduce regressiveness in tax systems and hinder the social contract, all of which take a toll on tax morale and promote informality. Tax reformsTax reforms are necessary to avoid this vicious circle, while streamlining the tax systems to make them simpler, faster and more effective. Special attention should be paid to coordination of tax administration at different administrative levels, increasing the tax base and strengthening transparency to deter corruption—which may thrive due to the many possibilities for interpreting tax systems. Reforms may not be easy to undertake because the costs of implementing them are borne in the short term, but their benefits are realized in the medium to long run. However, reforms will be the only way to go if South and South-West Asia is to implement the 2030 Agenda.

Suggested Citation

  • Matthew Hammill & Jose Antonio Pedrosa-Garcia, 2018. "Reforming Tax Systems: Key Policy Considerations from South and South-West Asia," Springer Proceedings in Business and Economics, in: Aswini Kumar Mishra & Vairam Arunachalam & Debasis Patnaik (ed.), Current Issues in the Economy and Finance of India, chapter 0, pages 209-219, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-99555-7_13
    DOI: 10.1007/978-3-319-99555-7_13
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