Comprehensive Assessment of Tax Capacity in Southeast Asia

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). 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. 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.