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Students' Research
Papers 1998-2011 |
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International Comparisons of
Taxation in Developing Countries
(1998-2011; except 2001) |
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Introduction: |
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These studies compare economic environments, fiscal positions, tax systems and prospects in tax reform in selected developing countries; Bangladesh, Botswana, Brazil,
Cameroon, China, Egypt, Indonesia, Korea, Kyrgyz,
Lesotho, Madagascar, Malaysia,
Mongolia, Nepal, Nigeria, Peru, Philippines,
Sierra Leone, Sri Lanka, Tanzania, Thailand, Turkmenistan, Uganda,
Uzbekistan and Venezuela.
Individual country chapter shares basically the same organizational framework.
I. Introduction
II. Macroeconomic Activity
A. International Environment
B. Domestic Environment
C. Fiscal Position
III. Tax System
IV. Country-Specific Issues
V. Summary and Conclusion
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 Masahiro Kuroda and Yukinobu Kitamura. |
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1998 Research Papers: |
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| 1. INDONESIA |
Yoyok Satitomo |
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(40 KB) |
| 2. PHILIPPINES |
Ione S. Alejo |
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(1733 KB) |
| 3. CHINA |
Huang Xueying |
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(622 KB) |
| 4. NEPAL |
Joshi Kishor |
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(881 KB) |
| 5. TANZANIA |
Patrick K.D. Mugoya |
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(405 KB) |
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1999 Research Papers: |
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| 1. KOREA |
Kim Hyung-Done |
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(1948 KB) |
| 2. INDONESIA |
Yond Rizal |
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(1167 KB) |
| 3. BRAZIL |
Paulo Roberto de Sousa |
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(2098 KB) |
| 4. MADAGASCAR |
Rakotondramihamina Jean de Dieu |
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(1216 KB) |
| 5. UGANDA |
Rujumba George Williams |
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(1807 KB) |
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2000 Research Papers: |
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Introduction (586 KB) |
| 1. INDONESIA |
Hilman H. Margandi |
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(1820 KB) |
| 2. CHINA |
Song Qing Ming |
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(1498 KB) |
| 3. KYRGYZ |
Elmira Zarlykova |
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(1411 KB) |
| 4. BRAZIL |
Edson Shinya Suzuki |
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(2251 KB) |
| 5. BOTSWANA |
Pono Frank |
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(1216 KB) |
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2002 Research Papers: |
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Introduction (28 KB) |
| 1. INDONESIA |
Danny Sirait |
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(779 KB) |
| 2. EGYPT |
Mahmoud Mohamed Abdelatif |
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(551 KB) |
| 3. CAMEROON |
Nkogko Dorothy Agbor |
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(723 KB) |
| 4. LESOTHO |
Nthoto Rose Ramalefane |
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(267 KB) |
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2003 Research Papers: |
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| 1. INDONESIA |
Belis Siswanto |
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(808 KB) |
| 2. MALAYSIA |
Thalal Zakaria |
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(605 KB) |
| 3. SIERRA LEONE |
Edward Saah Musa Siaffa |
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(483 KBB) |
| 4. SRI LANKA |
Don Ranjith Sisirakumara Hapuarachichi |
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(577 KB) |
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2004 Research Papers: |
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Index (40 KB) |
| 1. MALAYSIA |
Edith Mason |
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(373 KB) |
| 2. UZBEKISTAN |
Nazarali Ibodullaevich Norbaev |
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(466 KB) |
| 3. EGYPT |
Hany Fathey Abdelmohimen |
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(484 KB) |
| 4. NIGERIA |
Razaq Lawal-Aluko |
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(931 KB) |
| 5. VENEZUELA |
Manuel Jose Oropeza Venegas |
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(503 KB) |
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2005 Research Papers: |
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Index (40 KB) |
| 1. CHINA |
Weiwei Dong |
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(500 KB) |
| 2. PHILIPPINES |
Charmelle Panadero Recoter |
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(339 KB) |
| 3. INDONESIA |
Ery Heriawan
Farilla Darmadi |
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(574 KB) |
| 4. PERU |
Irving Ojeda Alvarez |
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(342 KB) |
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2006 Research Papers: |
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Index (40 KB) |
| 1. BANGLADESH |
A.K.M. Atiqul
Haque |
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(378 KB) |
| 2. CHINA |
Huibing Zhang |
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(400 KB) |
| 3. INDONESIA |
Bobby Adhytia |
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(990 KB) |
| 4. MONGOLIA |
Zolbayar
Chuluunbat |
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(379 KB) |
| 5. NEPAL |
Mahesh Bhattarai |
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(654 KB) |
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2007 Research Papers: |
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Index (40 KB) |
| 1. CHINA |
Xuan Zhang |
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(393 KB) |
| 2. INDONESIA |
Kunto Laksito |
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(455 KB) |
| 3. PAKISTAN |
Zubair Bilal |
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(256 KB) |
| 4. NEPAL |
Harischandra
Dhakal |
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(259 KB) |
| 5. MAURITIUS |
Mahendra Puttur |
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(345 KB) |
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2008 Research Papers: |
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2009 Research Papers: |
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Index (36 KB) |
| 1. CHINA |
Hui Zhang |
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(720 KB) |
| 2. INDONESIA |
Firman
Tatariyanto |
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(196 KB) |
| 3. BANGLADESH |
Nahida Faridy |
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(439 KB) |
| 4. NEPAL |
Dibya Raj
Pokhrel |
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(1077 KB) |
| 5. PAKISTAN |
Shafi Ullah Khan |
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(576 KB) |
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2010 Research Papers: |
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Index (42 KB) |
| 1. CHINA |
Jing Ding |
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(519 KB) |
| 2. INDONESIA |
Ari Cahyo
Trilaksana |
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(600 KB) |
| 3. BANGLADESH |
Md. Mahabubul
Murshed |
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(636 KB) |
| 4. NEPAL |
Shiva Sharma |
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(893 KB) |
| 5. URUGUAY |
Felipe Quintela |
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(876 KB) |
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2011 Research Papers: |
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Index (42 KB) |
| 1. VIETNAM |
Hieu Van Vo |
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(959 KB) |
| 2. MYANMAR |
Win Oo |
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(220 KB) |
| 3. BANGLADESH |
Mustafizur
Rahman |
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(1198 KB) |
| 4. FIJI ISLANDS |
Arieta Laisani
Raitamata |
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(958 KB) |
| 5. ZIMBABWE |
Cynthia Portia
Mutasah |
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(1144 KB) |
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Technical Assistance in Fiscal Policy and Tax Administration in Developing Countries (2001) |
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Introduction: |
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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. |
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2001 Research Papers: |
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| 1. PHILIPPINES |
Rowena Salido |
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(587 KB) |
| 2. THAILAND |
Navaporn Sawasdisara |
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(434 KB) |
| 3. BANGLADESH |
Tapan Sarker |
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(1358 KB) |
| 4. TURKMENISTAN |
Azat Agayev |
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(674 KB) |
| 5. TANZANIA |
Kissa Kyejo |
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(372 KB) |
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