Revenue statistics in Asian countries 2014 : trends in Indonesia and Malaysia

This publication provides internationally comparable data on tax levels and tax structures for Indonesia and Malaysia. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. By extending this OECD methodology to Asian countries, Revenue Statistics in Asian Countries enables meaningful cross-country comparisons about tax levels and structures not only between Asian economies, but also between them and their industrialised peers. Future editions will cover additional Asian countries. Read more... Foreword Acknowledgements Table of contents Executive summary Key findings Tax Revenue Trends 1990-2012 Tax ratios Tax structures Taxes by level of government Policy challenges for Indonesia and Malaysia Comparative charts References Tax Levels and Tax Structures, 1990-2012 Comparative Tables, 1990-2012 Comparative charts Country tables, 1990-2012 -- Tax revenues Country Tables, 1990-2012 ANNEX A. The OECD Classification of Taxes and Interpretative Guide Coverage Basis of reporting General classification criteria Commentaries on items of the list. Conciliation with National AccountsMemorandum item on the financing of social security benefits Memorandum item on identifiable taxes paid by government Relation of OECD classification of taxes to national accounting systems The OECD classification of taxes and the International Monetary Fund (GFS) system Comparison of the OECD classification of taxes with other international classifications Attribution of tax revenues by sub-sectors of general government Provisional classification of revenues from bank levies and payments to deposit insurance and financial stability schemes. This Publication Provides Internationally Comparable Data On Tax Levels And Tax Structures For Indonesia And Malaysia. The Model Is The Oecd Revenue Statistics Database Which Is A Fundamental Reference, Backed By A Well-established Methodology, For Oecd Member Countries. By Extending This Oecd Methodology To Lac Countries Revenue Statistics In Latin America Enables Meaningful Cross-country Comparisons About Tax Levels And Structures Not Only Between Asian Economies, But Also Between Them And Their Industrialized Peers. Future Editions Will Cover Additional Asian Countries.