LEADER 04488nam 2200553 450 001 9910798018103321 005 20230803214037.0 010 $a92-9254-441-1 035 $a(CKB)3710000000588362 035 $a(EBL)4453743 035 $a(OCoLC)938788727 035 $a(MiAaPQ)EBC4453743 035 $a(Au-PeEL)EBL4453743 035 $a(CaPaEBR)ebr11175974 035 $a(CaONFJC)MIL895217 035 $a(EXLCZ)993710000000588362 100 $a20160623h20142014 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 12$aA comparative analysis on tax administration in Asia and the Pacific /$fSatoru Araki and Iris Claus 210 1$aMetro Manila, Philippines :$cAsian Development Bank,$d2014. 210 4$dİ2014 215 $a1 online resource (85 p.) 300 $aDescription based upon print version of record. 311 $a92-9254-440-3 320 $aIncludes bibliographical references. 327 $aCover; Contents; Tables and Figures; Abstract; Acknowledgments; Abbreviations; Executive Summary; I. Introduction; II. Tax Revenue Collections; III. Institutional Arrangements for Revenue Bodies; A. Organizational Characteristics of Tax Administrations; B. Relationship with the Ministry of Finance; C. Oversight Board of Tax Administration; D. Extent of Revenue Bodies' Autonomy; E. Other Nontax Functions of Revenue Bodies; IV. Internal Organization Design of Revenue Bodies; A. Models of Internal Organization Design; B. Large Taxpayer Unit; C. Office Network; V. Human Resources Management 327 $aA. Number of Staff MembersB. Relative Staffing Levels of Revenue Bodies; C. Allocation of Staff Resources by Functional Groupings; D. Staff Attrition Rates; E. Aspects of Human Resources Management; VI. Budget and Expenditure; A. Overall Tax Administration Expenditure; B. Measures of Relative Costs of Administration; VII. Taxpayer Identification and Filing; VIII. Electronic Taxpayer Services; A. Information and Communication Technology and Tax Administration; B. In-House Information and Communication Technology Function; C. Electronic Tax Filing Systems; D. Electronic Tax Payment 327 $aE. Other Electronic Taxpayer ServicesIX. Tax Audits; A. Audits as a Pillar of Tax Administration; B. Performance of Tax Verification Activities; C. Information Gathering and Search Powers; X. Arrears Collection; A. Tax Debt Management; B. Enforcement Powers; XI. Administrative Arrangements for Tax Disputes; A. Benefits of Administrative Review Systems; B. Institutional Frameworks of the Administrative Review System; C. Operational Performance in Administrative Review; D. Direction for Better Dispute Resolution Systems; Appendixes; 1 Aggregate Tables 327 $a2 Tax Administration Bodies Covered in This ReportReferences; Tables and Figures; Tables; 1 Member Composition of Oversight Boards; 2 Delegated Authority of Revenue Bodies; 3 Nontax Functions of Revenue Bodies; 4 Models of Internal Organization Design; 5 Large Taxpayer Unit Operations; 6 Office Network of Tax Administration Offices; 7 Revenue Body Staff Usage; 8 Revenue Body Staff Usage and Related Ratios, 2011; 9 Total Staff and Usage by Major Tax Functional Groupings, 2011; 10 Attrition Rates of Revenue Bodies, 2011; 11 Aspects of Human Resources Management 327 $a12 Salary Expenditure for Tax Administration as Percent of Total Expenditure for Tax Administration13 Information and Communication Technology and Human Resources Management Expenditures as Percent of All Expenditures; 14 Tax Administration Expenditures as Percent of Net Revenue Collected; 15 Tax Administration Expenditures as Percent of Gross Domestic Product; 16 Comparison of Registered Taxpayer Populations, 2011; 17 Withholding Regime for Income of Resident and Nonresident Taxpayers; 18 Use of Taxpayer Identifiers for Information Reporting and Matching 327 $a19 In-House Information and Communication Technology Function in Tax Administrations 606 $aTaxation$zAsia 606 $aTaxation$zPacific Area 615 0$aTaxation 615 0$aTaxation 676 $a336.20095 700 $aAraki$b Satoru$01477747 702 $aClaus$b Iris 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910798018103321 996 $aA comparative analysis on tax administration in Asia and the Pacific$93693147 997 $aUNINA