This edition provides analysis of tax systems and their administration in 38 economies across the region as a resource for revenue bodies seeking to boost fiscal capacity weakened by the pandemic.
Topics covered include features of an effective tax reform strategy, the use of innovative technologies, taxing the digital economy, and international cooperation to help crack down on tax loopholes. The publication enables revenue bodies to benchmark their administration against similar economies in the region to help improve performance. The comparable data and analysis are based largely on the 2020 round of the International Survey on Revenue Administration.