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Yasushi Suzuki
Public Management Specialist (Taxation)
Sustainable Development and Climate Change Department
Asian Development Bank
Disclaimer: The views expressed in this document are the views of the author(s) and do not necessarily reflect the views or policies
of the Asian Development Bank (ADB), or its Board of Directors or the governments they represent. ADB does not guarantee
the source, originality, accuracy, completeness or reliability of any statement, information, data, finding, interpretation, advice,
opinion, or view presented, nor does it make any representation concerning the same.
ADB–ADBI Regional Inception Workshop: Strategies for Financing Social Protection to Achieve SDGs in DMCs
17-18 May 2018, ADBI Tokyo, Japan
CONTENT
Developing Asia’s current and future fiscal
space
Overview of Asia’s revenue systems
Options to expand developing Asia’s fiscal
revenues
Measures planned/ under consideration
toward revenue mobilization
ADB–ADBI Regional Inception Workshop: Strategies for Financing Social Protection to Achieve SDGs in DMCs
17-18 May 2018, ADBI Tokyo, Japan
Average fiscal balance of selected economies (% of GDP)
21
14
7
Developing Asia Latin America & OECD World
Caribbean
Source: ADB Asian Development Outlook 2014 based on
the data from IMF Revenue Data; ADB Estimates.
ADB–ADBI Regional Inception Workshop: Strategies for Financing Social Protection to Achieve SDGs in DMCs
17-18 May 2018, ADBI Tokyo, Japan
Progress for some but still a long way to go for many….
Total Tax Revenue (share of GDP), 2015
Tax revenue collections vary enormously,
with a fair few economies below/ around
15% of GDP
Economies with
stable or falling
revenues between
2014 and 2016
ADB–ADBI Regional Inception Workshop: Strategies for Financing Social Protection to Achieve SDGs in DMCs
17-18 May 2018, ADBI Tokyo, Japan
9
ADB–ADBI Regional Inception Workshop: Strategies for Financing Social Protection to Achieve SDGs in DMCs
17-18 May 2018, ADBI Tokyo, Japan
11
Administrative Modernisation Initiatives Underway
Selected Examples
• Kazakhstan (2015-18): Includes comprehensive review of its
structure at all levels, rationalisation of office network, review of
HRM policies, new workforce planning strategy, redesign of
business processes, IT infrastructure redevelopment.
• Cambodia (2014-18): Major reform program including modernising
core business functions, new call centre, increased resources for
taxpayer services, new e-filing and e-payment services, new risk
assessment methods, revamped HRM policies and practices.
• Mongolia (2017-18): Common tax administration legislative
framework; new compliance improvement strategies for large,
medium and small taxpayers and performance monitoring.
• Japan (2015 onwards): Introduction of taxpayer identification
numbering system for all individuals and corporations.
Source: Revenue body reports and IMF Art. IV reports in 2017
ADB–ADBI Regional Inception Workshop: Strategies for Financing Social Protection to Achieve SDGs in DMCs
17-18 May 2018, ADBI Tokyo, Japan
12