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1、TAXANDDEVELOPMENTChallengesinAsiaandthePacificEditedbySatoruArakiandShinichiNakabayashiASIANDEVELOPMENTBANKINSTITUTETaxandDevelopmentChallengesinAsiaandthePacificEditedbySatoruArakiandShinichiNakabayashiASIANDEVELOPMENTBANKINSTITUTE©2018AsianDevelopmentBankIns
2、tituteAllrightsreserved.Firstprintedin2018.ISBN9784899741039(Print)ISBN9784899741046(PDF)TheviewsinthispublicationdonotnecessarilyreflecttheviewsandpoliciesoftheAsianDevelopmentBankInstitute(ADBI),itsAdvisoryCouncil,ADB’sBoardorGovernors,orthegovernmentsofADBm
3、embers.ADBIdoesnotguaranteetheaccuracyofthedataincludedinthispublicationandacceptsnoresponsibilityforanyconsequenceoftheiruse.ADBIusesproperADBmembernamesandabbreviationsthroughoutandanyvariationorinaccuracy,includingincitationsandreferences,shouldbereadasrefe
4、rringtothecorrectname.Bymakinganydesignationoforreferencetoaparticularterritoryorgeographicarea,orbyusingtheterm“recognize,”“country,”orothergeographicalnamesinthispublication,ADBIdoesnotintendtomakeanyjudgmentsastothelegalorotherstatusofanyterritoryorarea.Use
5、rsarerestrictedfromreselling,redistributing,orcreatingderivativeworkswithouttheexpress,writtenconsentofADBI.ADBrecognizes“China”asthePeople’sRepublicofChina.Note:Inthispublication,“$”referstoUSdollars.AsianDevelopmentBankInstituteKasumigasekiBuilding8F3-2-5,Ka
6、sumigaseki,Chiyoda-kuTokyo100-6008,Japanwww.adbi.orgContentsFigures,Tables,andBoxesvContributorsviiAbbreviationsxiiPrefacexivIntroduction1SatoruArakiandShinichiNakabayashiPartI:regionalViewsontaxandDevelopment1.taxChallengesinasiaandthePacific9ShinichiNakabaya
7、shi2.aGlobalFrameworkonInternationaltaxationStandardsandtheroleofInternationalDevelopmentOrganizations20SatoruAraki3.HowCanWeachieveanIntegratedapproachtoacceleratingtheFinancingoftheSDGs?aDBSupportonDomesticresourceMobilization33YujiMiyaki4.LearningfromaDB’sr
8、egionaltaxProjects46BrianMcAuleyPartII:CountryPolicyanalyses5.MacroeconomicEffectsofthePrC’sFiscalPolicy55JungsukKim,MengxiWang,CynthiaCastillejos-Petalcorin,andDonghyunPark6.Ongoi
