Events

Tax Policy for Domestic Resource Mobilization

20 February 2018 to 22 February 2018
Tokyo
Japan

Tax policy officials in Asia discussed the scope for tax policy changes to increase domestic resource mobilization and identify tax reform options.

A key strategic and knowledge sharing event within the ADB project, Support to ADB Developing Member Countries to Combat Tax Base Erosion and Profit Shifting, this workshop is financed by the Domestic Resource Mobilization Trust Fund administered by ADB. This project aims to help mainly member countries of Study Group on Asian Tax Administration and Research (SGATAR), a regional cooperation forum for tax authorities in Asia and the Pacific and a collaboration partner of ADB, implement the Base Erosion and Profit Shifting package, protecting their tax bases and delivering increased certainty to taxpayers. The project delivers capacity building trainings and knowledge sharing across Asia and the Pacific to support SGATAR member countries. Participation in the workshop is extended to the People’s Republic of China, Lao People’s Democratic Republic, Myanmar, Fiji, Samoa, Solomon Islands, Timor-Leste, and Tonga.

The workshop provided an opportunity for tax policy officials from participating countries to share knowledge on international best practices, evidence-based policy processes, reviewing taxes which are underutilized, and monitoring tax incentives. The event focused on the development of tax policy strategies to enhance domestic resource mobilization. It addressed a series of questions:

  • What tax policy reforms can contribute to domestic resource mobilization in developing countries?
  • What are good practices in tax policy development?
  • What are the gaps in existing policy framework in terms of knowledge, skills, processes, and access to data. How can developing countries strengthen their tax policy system through the design and implementation of evidence-based tax policy reforms?
  • What are the priority tax reforms for domestic resource mobilization in the participating countries and how could these reforms be sequenced and implemented?
Program and Learning Materials: 
Date Session / Activity Presentation Material Speaker(s)
20 Feb 2018 Opening Remark Shinichi Nakabayashi
20 Feb 2018 Welcome Remark Takahiro Yasui
20 Feb 2018 Session 1 - Overview of Good Practice in Tax Policy Designing Good Tax Policy: A Primer
An effective tax system allows governments to manage the business cycle through fiscal policy. Some of the objectives of taxation entail ...
Bert Brys
20 Feb 2018 Session 2 - Tax Policy for Domestic Resource Mobilization: Challenges for the Developing World Tax Policy for Domestic Resource Mobilization: Challenges for the Developing World
Domestic resources are the largest untapped source of financing to fund national development plans. The potential for expansion of domestic...
Sissie Gonzales-Fung
20 Feb 2018 Session 3 - Tax Policy Analysis and Evidence-Based Tax Reform Tax Policy Analysis and Evidence-Based Tax Reform: Key Indicators for Policy Analysis
Macroeconomic and microeconomic indicators are useful in tax policy analysis as they provide understanding of the impact of taxes on the ...
Michelle Harding
20 Feb 2018 Session 4 - Broadening the Tax Base Broadening the Tax Base
Read about tax expenditures and their revenue cost. Learn how to make tax expenditure reports. Tax expenditures and incentives ...
Bert Brys
20 Feb 2018 Session 5 - Monitoring Tax Incentives Monitoring Tax Incentives: Assessing Revenue and Other Impacts
While tax expenditure reporting is an important first step that provides transparency and estimates of revenue foregone, cost benefit analysis...
Michelle Harding
Date Session / Activity Presentation Material Speaker(s)
21 Feb 2018 Session 6 - Recurrent Property Tax Recurrent Property Tax
What makes property tax a “good tax”? Why do property taxes underperform? What are the obstacles to an efficient property tax administration...
Sissie Gonzales-Fung
21 Feb 2018 Strategies for Improving Property Tax Revenue Strategies for Property Tax Reform
Property tax can help mobilize domestic resources but will require addressing both technical and policy issues and combining the strengths...
Arjen Schep
21 Feb 2018 Session 7 - Impact of Common Reporting Standard on Tax Policy Opportunities Bert Brys
21 Feb 2018 Session 8 - Other Taxes Environmental Protection Tax in Viet Nam
Viet Nam’s Law on Environmental Protection Tax (EPT) passed in 2010 is an indirect tax on products and goods which, when used, have a negative...
Minh Tuan Bui
21 Feb 2018 Session 8 - Other Taxes Excise Tax on Sweetened Beverage
The excise tax on sweetened beverage is a health tax in the Philippines that helps address diabetes and obesity given the high incidence ...
Government of the Philippines
21 Feb 2018 Session 9 - Developing a Strategic Plan for Domestic Resource Mobilization Developing a Strategic Plan for Domestic Resource Mobilization
Improving domestic resource mobilization to meet the sustainable development goals involves securing commitment from governments and creating...
Brian McAuley
21 Feb 2018 Session 9 - Developing a Strategic Plan for Domestic Resource Mobilization Pauline Bre
Date Session / Activity Presentation Material Speaker(s)
22 Feb 2018 Session 10 - Support from International Community Bert Brys, Brian McAuley
22 Feb 2018 Session 10 - Support from International Community ADB's Capacity Support on Tax for Asia-Pacific Countries
Learn about ADB’s capacity support on tax for countries in the Asia and Pacific region. ADB’s support for the development of tax capacity...
Yuji Miyaki
22 Feb 2018 Session 10 - Support from International Community How to Access ADB Support for Taxation Reforms
To foster development impacts, ADB offers various types of financial products to the public sector as shared in this presentation. The presentation...
Claudia Buentjen
22 Feb 2018 Session 11 - Reports and Updates Brian McAuley, Yuji Miyaki