연구정보
[정책] Taxation and Social Protection
동남아시아 일반 국외연구자료 연구보고서 - Asian Development Bank 발간일 : 2022-04-05 등록일 : 2022-04-20 원문링크
The brief discusses how an array of tax reforms over time, both in policy and administration, could allow more progressive structures and improved revenue performance. It notes that tax structures could be improved through broader tax bases, especially better inclusion of capital and self-employment income in personal income taxes, allowing more progressive personal income taxation. It also discusses stronger corporate taxation, increased use of property and wealth taxes, and better-designed value-added tax and excises.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
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