Public finance and taxation

This book discusses various dimensions of Indian fiscal federalism, focusing on the current fiscal imbalances - both vertical and horizontal - and their correction.

India is, at present, embarking upon a major reform of its indirect tax system.

The aim of this book is to document, on a solid and convincing foundation, two public policy mistakes of the United States Government that have been extremely costly.

Active use of local currency-denominated bonds for cross-border collateral transactions could help the development of regional bond markets by mitigating risks, reducing the credit costs of financial institutions, and expanding market liquidity.

In Indonesia, the provincial, city, and regency governments typically rely on the central government for financial support.

This publication reviews recent developments in East Asian local currency bond markets along with the outlook, risks, and policy options.

Meeting the 2030 Agenda requires unprecedented investment from different sources of finance, ambitious strategies, and structural reform.

This report reviews Cambodia's progress in fiscal decentralization since passing the Law on Administrative Management of the Capital, Provinces, Municipalities, Districts and Khans (Organic Law, 2008) and commencing the National Program for Democratic Development, 2010-2019 (which was extended to 2020).

This report analyzes the administrative frameworks, functions, and performance of revenue bodies in 28 economies in Asia and the Pacific.

The Bangladesh Public Financial Management Systems report documents the country's financial management systems covering primarily the areas of budgeting, funds flow, accounting and reporting, and auditing systems.

Foreign aid to Indonesia takes the form of loans or grants.

This publication examines progress on the four main components of fiscal decentralization in Nepal since the country's shift to a federal structure of governance in 2015.

This publication reviews recent developments in East Asian local currency bond markets along with the outlook, risks, and policy options.

The People's Republic of China (PRC) has a long and successful record of poverty reduction.

The Private Sector Operations-Report on Development E ffectiveness series reviews the development effectiveness of private sector operations of the Asian Development Bank (ADB) and their contributions to Strategy 2030 and the Sustainable Development Goals.

The importance of development that provides for equitable economic growth and the sustainable use of natural resources has become increasingly apparent during the coronavirus disease (COVID-19) pandemic.

Disaster events impact Asia and the Pacific more than any other region in the world.

The Asian financial landscape has grown more interconnected over the past 2 decades.

This report documents Myanmar's financial management systems, covering primarily the areas of budgeting, funds flow, accounting and reporting, and auditing systems.

Improved tax systems can help countries in Asia and the Pacific generate the resources needed to implement the Sustainable Development Goals.

This report presents the findings of the second Provincial Facilitation for Investment and Trade (ProFIT) survey in the Lao People's Democratic Republic (Lao PDR).

Small and medium-sized enterprises (SMEs) are widely regarded as the backbone of economies and make a unique contribution to gross domestic product, exports, and employment.

The ASEAN+3 Bond Market Guide series provides member-specific information on the investment climate, rules, laws, opportunities, and characteristics of local bond markets in Asia and the Pacific.

The ASEAN+3 Bond Market Guide series provides member-specific information on the investment climate, rules, laws, opportunities, and characteristics of local bond markets in Asia and the Pacific.

The coronavirus disease (COVID-19) pandemic has highlighted food security issues and nutrition gaps in Asia and the Pacific, where various risks and fragilities have continually affected the food and agriculture sector.

This publication assesses India's fiscal federalism framework and presents recommendations to strengthen the country's fiscal framework that include a combination of unconditional, specific purpose and performance-based transfers.

This report documents Sri Lanka's financial management systems covering budgeting, funds flow, accounting and reporting, and auditing systems.

The use of results-based budget management (RBBM) is well established around the world as a concept.

The economy of Maldives faced two very challenging episodes traced to the 2004 tsunami and the 2008-2009 global financial crisis.

This comparative analysis report, the second in a series, is part of ADB's regional research and development project on tax administration that analyzes the administrative frameworks, functions, and performance of 21 economies in Asia and the Pacific.

Under the Action 13 Minimum Standard of the OECD/G20 BEPS Project, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity.

This annual publication provides details of taxes paid on wages in OECD countries.