A robust and sustainable tax system requires good tax administration. This report compares the administrative frameworks, functions, and performances of tax administration bodies in 22 jurisdictions in Asia and the Pacific. The descriptive analysis is based on surveys of tax administration...

Introduction -- Key players -- Budgeting -- Onlending arrangements -- Foreign exchange and interest rate risks -- Funds flow arrangements -- Accounting and reporting --Auditing arrangements -- Summary of risks and issues, and proposed mitigating actions and improvements