Товч агуулга:This third edition of the Asian Development Bank's comparative series on tax administration analyzes the administrative frameworks, operations, and performance of revenue bodies in 28 economies in Asia and the Pacific. Most of these economies have developing or emerging economy status and, in almost one-third, the overall tax to gross domestic product (GDP) ratio in 2015 was below 15%, now widely regarded as the minimum level required for sustainable development in the absence of other sources of government revenue.