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Expanding the tax base

Author

Listed:
  • Athiphat Muthitacharoen

    (Assistant Professor, Faculty of Economics, Chulalongkorn University)

  • Vatcharin Sirimaneetham

    (Macroeconomic Policy and Financing for Development Division, United Nations Economic and Social Commission for Asia and the Pacific)

Abstract

Actual tax collections have fallen short of their potential levels in the Asia-Pacific region. An ESCAP study estimated the tax potential in the region, based on each country’s economic structure, including such factors as agricultural value added, GDP per capita level and the degree of trade openness. The analysis showed that actual tax collection levels were below their potential levels in 17 Asia-Pacific economies with available data. Such tax gaps are estimated to be more than 6 per cent of GDP in such countries as Afghanistan, Bangladesh, Bhutan and Maldives. To narrow the tax gap, countries could consider (a) enhancing the quality of tax administration, and (b) expanding the tax base. This policy brief focuses on policies aimed at broadening the tax base.

Suggested Citation

  • Athiphat Muthitacharoen & Vatcharin Sirimaneetham, 2018. "Expanding the tax base," MPDD Policy Briefs PB69, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP).
  • Handle: RePEc:unt:pbmpdd:pb69
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    File URL: http://www.unescap.org/sites/default/files/MPFD%20Policy%20Brief%2067_Tech%20in%20Fiscal%20Mgmt.pdf
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