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Tax, Governance and Administration: Challenges and Opportunities in China, Indonesia and Thailand

This paper considers issues related to tax, governance, and administration through an analysis of aspects of the Chinese, Indonesian, and Thai tax systems. It identifies that the tax capacity in each of the three countries is constrained, preventing them from being able to fully support or sustain the levels of economic growth and social development that their growing and increasingly affluent populations crave. It is argued that such countries need to improve the quality of governance, particularly as it relates to the control of corruption and the administration of the tax system. This in turn requires some structural changes as well as more effective tax management and compliance strategies designed to limit the opportunities for tax evasion through the shadow economy and lower the operating costs of the tax system for all concerned.