Students' Research Papers

International Comparisons of Taxation in Developing Countries

2018 Research Papers:

Index  PDF
1. INDONESIA M. Andru Akbar & Muhammad Futhra Bahar  PDF  
2. INDIA Aman Garg PDF  
3. EGYPT Ahmed Hosny Ahmed Boighdady PDF  
4. ZIMBABWE Carlos Kudakwashe Dirwai PDF  

2017 Research Papers:

Index  PDF
1. INDONESIA Siti Vibriyani and Zia Ul Haq PDF  


Lau Siew Ling and Mohammad Mazlan Arifin  PDF  
3. CAMEROON Alomowing Françoise Aghedseh PDF  

2016 Research Papers:

Index  PDF
1. CHINA Cao Houle PDF  
2. INDONESIA Rieska Wulandari and Beta Putra Sarjana  PDF  


Pham Thi Huong Ly PDF  
4. RWANDA Uwinbabazi Rebecca PDF  

2015 Research Papers:

Index  PDF
1. BHUTAN Tashi Wangchuk  PDF  
2. CHINA Guan Yu  PDF  
3. NAMIBIA Teopolina Shiwoomwenyo Amupolo PDF  
4. RWANDA Alexandre Rutayisire  PDF  
5. TANZANIA John Peter Njau PDF  

Past Research Papers

*For the previous Research Papers, please visit

Technical Assistance in Fiscal Policy and Tax Administration in Developing Countries (2001)


This study compares economic environments, technical assistance in fiscal policy and tax administration in selected developing countries; Turkmenistan, Tanzania, Philippines, Bangladesh and Thailand.
Individual country chapter shares basically the same organizational framework.

1. Introduction
2. Overview of Fiscal Position
     - 2.1 A Brief review of Economic Activity
     - 2.2 Fiscal Position
3. Technical Assistance in Fiscal Affairs
     - 3.1 Tax Policy
     - 3.2 Tax and Customs administration
     - 3.3 Budget and Public Expenditure Management
     - 3.4 Expenditure Policy
     - 3.5 Fiscal Federalism
     - 3.6 Other Special Assistance
4. Country-Specific Technical Assistance Requirements
5. Conclusion: Where We Stand and Where We Go?

In so doing, we can compare countries on the same issues, identify similarities and difference and highlight country-specific issues.

Individual country chapter is written by a tax expert of respective country. It contains valuable statistical and policy information. Individual chapters, then, are complied and edited by Masatoshi Kuratani and Yukinobu Kitamura.

2001 Research Papers:

1. PHILIPPINES Rowena Salido PDF (587 KB)
2. THAILAND Navaporn Sawasdisara PDF (434 KB)
3. BANGLADESH Tapan Sarker PDF (1358 KB)
4. TURKMENISTAN Azat Agayev PDF (674 KB)
5. TANZANIA Kissa Kyejo PDF (372 KB)