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Comparative Tax Sources of Selected Asian Countries, 1992-1997


The paper presents and compares the different tax sources of six selected Asian countries, namely: Indonesia, Malaysia, Thailand, Singapore, Korea and the Philippines from 1992 to 1997. It observes that the total revenues of said Asian countries registered positive growth from 1992 to 1997. It notes that among said countries, Malaysia realized the highest tax effort of 21.3% while the Philippines registered the lowest tax effort of 15.5%. In terms of growth in revenues, it states that Indonesia's 18.2% growth topped the six countries' while Singapore experienced the least growth at 10.8%.

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