A Comprehensive Assessment of Tax Capacity in Southeast Asia

<p>This publication identifies technical policy and administrative tax capacity issues faced by 10 countries Southeast Asia and explores measures to strengthen domestic resource mobilization (DRM).</p><p><br></p><p>Prior to the coronavirus disease (COVID-19) pandemic developing countries in Southeast Asia were not achieving a tax yield of 15% of gross domestic product-the level considered to be the minimum for sustainable development.</p><p><br></p><p>This publication looks into potential policy and administrative measures that can strengthen DRM and foster international tax cooperation as the region reels from the impacts of the pandemic.</p>