亚开行-亚洲和太平洋地区税收管理的比较分析：第七版（英）-2024.1-212页

ACOMPARATIVEANALYSISOFTAXADMINISTRATIONINASIAANDTHEPACIFICSEVENTHEDITIONASIANDEVELOPMENTBANKACOMPARATIVEANALYSISOFTAXADMINISTRATIONINASIAANDTHEPACIFICSEVENTHEDITIONASIANDEVELOPMENTBANKCreativeCommonsAttribution3.0IGOlicense(CCBY3.0IGO)©2024AsianDevelopmentBank6ADBAvenue,MandaluyongCity,1550MetroManila,PhilippinesTel+63286324444;Fax+63286362444www.adb.orgSomerightsreserved.PublishedinFebruary2024.ISBN978-92-9270-581-7(print);978-92-9270-582-4(electronic);978-92-9270-583-1(ebook)PublicationStockNo.TCS240003-2DOI:http://dx.doi.org/10.22617/TCS240003-2TheviewsexpressedinthispublicationarethoseoftheauthorsanddonotnecessarilyreflecttheviewsandpoliciesoftheAsianDevelopmentBank(ADB)oritsBoardofGovernorsorthegovernmentstheyrepresent.ADBdoesnotguaranteetheaccuracyofthedataincludedinthispublicationandacceptsnoresponsibilityforanyconsequenceoftheiruse.ThementionofspecificcompaniesorproductsofmanufacturersdoesnotimplythattheyareendorsedorrecommendedbyADBinpreferencetoothersofasimilarnaturethatarenotmentioned.Bymakinganydesignationoforreferencetoaparticularterritoryorgeographicarea,orbyusingtheterm“country”inthispublication,ADBdoesnotintendtomakeanyjudgmentsastothelegalorotherstatusofanyterritoryorarea.ThispublicationisavailableundertheCreativeCommonsAttribution3.0IGOlicense(CCBY3.0IGO)https://creativecommons.org/licens...