Title page 1

Contents 7

Foreword 4

Acknowledgements 6

Executive summary 11

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 60

Introduction 61

Why the informal and hard-to-tax sectors matter for taxation in developing countries 61

Estimates of informal sector size in Asia and the Pacific 62

Estimating the revenue potential of the informal and HTT sectors 62

Challenges to taxing the informal and HTT sectors 64

Strategies to tax the informal and HTT sectors 66

Conclusion 68

References 69

Notes 71

3. Tax levels and tax structure, 1990-2024 72

4. Country tables, tax revenues, 2000-2024 113

5. Comparative and country tables, non-tax revenues, 2000-2024 204

Annex A. The OECD classification of taxes and interpretative guide 234

A.1. The OECD Classification of Taxes 235

A.2. Coverage 237

A.3. Basis of reporting 240

A.4. General classification criteria 241

A.5. Commentaries on items of the list 243

A.6. Conciliation with National Accounts 253

A.7. Memorandum item on the financing of social security benefits 253

A.8. Memorandum item on identifiable taxes paid by government 253

A.9. Relation of OECD classification of taxes to national accounting systems 254

A.10. The OECD classification of taxes and the International Monetary Fund (GFS) system 255

A.11. Comparison of the OECD classification of taxes with other international classifications 255

A.12. Attribution of tax revenues by sub-sectors of general government 256

Annex B. Interpretative guide to non-tax revenue 261

B.1. Coverage 262

B.2. Grants 262

B.3. Property income 262

B.4. Sales of goods and services 263

B.5. Fines, penalties and forfeits 263

B.6. Other social contributions 264

B.7. Miscellaneous and unidentified revenue 264

Notes 264

Table 1.1. Annual changes in tax revenues as a share of GDP by category, 2021-24 21

Table 1.2. Overseas visitor arrivals in selected Pacific Island economies, 2019-24 (selected years) 24

Table 1.3. Attribution of tax revenue by sub-sector of general government, 2015-24 42

Table 1.4. Annual changes in tax revenues as a share of GDP by sub-region and category, 2023-24 44

Table 1.5. Annual changes in tax revenues as a share of GDP by income group and category, 2023-24 47

Table 1.6. Non-tax revenue in selected Asia and Pacific economies, 2010-24 53

Table 2.1. Categorisation of activities by formality and tax compliance status 61

Table 3.1. Total tax revenue as percentage of GDP, 1990-2024 73

Table 3.2. Total tax revenue (excluding social security contributions) as percentage of GDP, 1990-2024 76

Table 3.3. Tax revenue of main headings as percentage of GDP, 2024 79

Table 3.4. Tax revenue of main headings as percentage of total taxation, 2024 81

Table 3.5. Taxes on income and profits (1000) as percentage of GDP 83

Table 3.6. Taxes on income and profits (1000) as percentage of total taxation 85

Table 3.7. Social security contributions (2000) as percentage of GDP 87

Table 3.8. Social security contributions (2000) as percentage of total taxation 89

Table 3.9. Taxes on property (4000) as percentage of GDP 91

Table 3.10. Taxes on property (4000) as percentage of total taxation 93

Table 3.11. Taxes on goods and services (5000) as percentage of GDP 95

Table 3.12. Taxes on goods and services (5000) as percentage of total taxation 97

Table 3.13. Taxes on general consumption (5110) as percentage of GDP 99

Table 3.14. Taxes on general consumption (5110) as percentage of total taxation 101

Table 3.15. Taxes on specific goods and services (5120) as percentage of GDP 103

Table 3.16. Taxes on specific goods and services (5120) as percentage of total taxation 105

Table 3.17. Gross domestic product for tax reporting years at market prices, in local currency 107

Table 3.18. Gross domestic product for tax reporting years at market prices, in millions of US dollars at market exchange rates 109

Table 3.19. Total tax revenue in millions of US dollars at market exchange rates 111

Table 3.20. Exchange rates used, national currency per US dollar 112

Table 4.1. Armenia: Details of tax revenue 114

Table 4.2. Australia: Details of tax revenue 116

Table 4.3. Azerbaijan: Details of tax revenue 120

Table 4.4. Bangladesh: Details of tax revenue 122

Table 4.5. Bhutan: Details of tax revenue 124

Table 4.6. Cambodia: Details of tax revenue 127

Table 4.7. China: Details of tax revenue 129

Table 4.8. Cook Islands: Details of tax revenue 131

Table 4.9. Fiji: Details of tax revenue 133

Table 4.10. Georgia: Details of tax revenue 135

Table 4.11. Hong Kong (China): Details of tax revenue 137

Table 4.12. Indonesia: Details of tax revenue 139

Table 4.13. Japan: Details of tax revenue 141

Table 4.14. Kazakhstan: Details of tax revenue 144

Table 4.15. Kiribati: Details of tax revenue 148

Table 4.16. Korea: Details of tax revenue 150

Table 4.17. Kyrgyzstan: Details of tax revenue 154

Table 4.18. Lao PDR: Details of tax revenue 157

Table 4.19. Malaysia: Details of tax revenue 159

Table 4.20. Maldives: Details of tax revenue 162

Table 4.21. Marshall Islands: Details of tax revenue 165

Table 4.22. Mongolia: Details of tax revenue 167

Table 4.23. Nauru: Details of tax revenue 169

Table 4.24. New Zealand: Details of tax revenue 171

Table 4.25. Niue: Details of tax revenue 174

Table 4.26. Pakistan: Details of tax revenue 176

Table 4.27. Papua New Guinea: Details of tax revenue 178

Table 4.28. Philippines: Details of tax revenue 180

Table 4.29. Samoa: Details of tax revenue 183

Table 4.30. Singapore: Details of tax revenue 185

Table 4.31. Solomon Islands: Details of tax revenue 187

Table 4.32. Sri Lanka: Details of tax revenue 189

Table 4.33. Thailand: Details of tax revenue 192

Table 4.34. Timor-Leste: Details of tax revenue 194

Table 4.35. Tokelau: Details of tax revenue 196

Table 4.36. Tonga: Details of tax revenue 198

Table 4.37. Vanuatu: Details of tax revenue 200

Table 4.38. Viet Nam: Details of tax revenue 202

Table 5.1. Total non-tax revenue as percentage of GDP in selected economies, 2000-24 205

Table 5.2. Non-tax revenue of main headings as percentage of GDP in selected economies, 2024 206

Table 5.3. Non-tax revenue of main headings as percentage of total non-tax revenues in selected economies, 2024 207

Table 5.4. Total non-tax revenue in selected economies in millions of US dollars at market exchange rates 208

Table 5.5. Bhutan: Details of non-tax revenue 209

Table 5.6. Cambodia: Details of non-tax revenue 210

Table 5.7. Cook Islands: Details of non-tax revenue 211

Table 5.8. Fiji: Details of non-tax revenue 212

Table 5.9. Hong Kong (China): Details of non-tax revenue 213

Table 5.10. Kazakhstan: Details of non-tax revenue 214

Table 5.11. Kyrgyzstan: Details of non-tax revenue 216

Table 5.12. Lao PDR: Details of non-tax revenue 217

Table 5.13. Maldives: Details of non-tax revenue 218

Table 5.14. Marshall Islands: Details of non-tax revenue 219

Table 5.15. Mongolia: Details of non-tax revenue 220

Table 5.16. Nauru: Details of non-tax revenue 221

Table 5.17. Niue: Details of non-tax revenue 222

Table 5.18. Pakistan: Details of non-tax revenue 223

Table 5.19. Papua New Guinea: Details of non-tax revenue 224

Table 5.20. Philippines: Details of non-tax revenue 225

Table 5.21. Samoa: Details of non-tax revenue 226

Table 5.22. Singapore: Details of non-tax revenue 227

Table 5.23. Sri Lanka: Details of non-tax revenue 228

Table 5.24. Thailand: Details of non-tax revenue 229

Table 5.25. Tokelau: Details of non-tax revenue 230

Table 5.26. Tonga: Details of non-tax revenue 231

Table 5.27. Vanuatu: Details of non-tax revenue 232

Table 5.28. Viet Nam: Details of non-tax revenue 233

Boxes 10

Box 1.1. The tax-to-GDP ratio methodology 16

Box 1.2. Recent developments in the tourism sector in Pacific Island economies 23

Box 1.3. Tax revenue per capita in Asia-Pacific economies 27

Box 2.1. VAT and the informal sector 63