Revenue Statistics in Asian Countries 2016 Trends in Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore (eBook)

Foreword 4
Acknowledgements 5
Table of contents 6
List of tables 7
List of figures 8
Executive summary 9
Chapter 1: Tax Revenue Trends, 1990-2014 12
1.1. Tax ratios 13
1.2. Tax structures 22
1.3. Taxes by level of government 25
1.4. Comparative figures 27
Notes 28
References 28
Chapter 2: Special feature - Large taxpayer services in Asia 30
Organisational structures among revenue bodies 32
Reasons for the focus on large taxpayers 33
Major institutional reforms recently implemented or under development in the region 34
Key observations 37
References 37
Chapter 3: Tax level and tax structures, 1990-2014 38
3.1. Comparative tables, 1990-2014 39
3.2. Comparative figures 46
Chapter 4: Country tables, 1997-2014 – Tax revenues 48
Annex A: The OECD Interpretative Guide 64
A.1. The OECD classification of taxes 65
A.2. Coverage 67
A.3. Basis of reporting 69
A.4. General classification criteria 70
A.5. Commentaries on items of the list 72
A.6. Conciliation with National Accounts 82
A.7. Memorandum item on the financing of social security benefits 82
A.8. Memorandum item on identifiable taxes paid by government 82
A.9. Relation of OECD classification of taxes to national accounting systems 82
A.10. The OECD classification of taxes and the International Monetary Fund (GFS) system 83
A.11. Comparison of the OECD classification of taxes with other international classifications 83
A.12. Attribution of tax revenues by sub-sectors of general government 85
A.13. Provisional classification of revenues from bank levies and payments to depositinsurance and financial stability schemes 87
Notes 89