Table of contents

Foreword 3

Acknowledgements 5

Executive summary 10

1 Tax revenue trends in Asia and the Pacific 13

  Tax-to-GDP ratios in Asia and the Pacific 14

  Tax structures in Asia and the Pacific 30

  VAT revenue ratios in Asia and the Pacific 34

  Long-term trends in tax-to-GDP ratios and tax structures 36

  Environmental taxes in Asia and the Pacific 39

  Tax revenue by level of government 41

  Tax revenue by sub-region and by income group 43

  Non-tax revenue in selected economies 48

  References 54

  Notes 58

2 Taxing Informal and Hard-to-Tax Sectors 61

  Introduction 62

  Why the informal and hard-to-tax sectors matter for taxation in developing countries 62

  Estimates of informal sector size in Asia and the Pacific 63

  Estimating the revenue potential of the informal and HTT sectors 63

  Challenges to taxing the informal and HTT sectors 65

  Strategies to tax the informal and HTT sectors 67

  Conclusion 69

  References 70

  Notes 72

3 Tax levels and tax structure, 1990-2024 73

4 Country tables, tax revenues, 2000-2024 115

5 Comparative and country tables, non-tax revenues, 2000-2024 207

Annex A. The OECD classification of taxes and interpretative guide 237

Annex B. Interpretative guide to non-tax revenue 265