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How to Access ADB Support for Taxation Reforms

22 February 2018
To foster development impacts, ADB offers various types of financial products to the public sector as shared in this presentation. The presentation also features the types of services offered by ADB that are relevant to taxation reforms.

Property Tax System of the Netherlands

22 February 2018
In the Netherlands, property tax is a tax levied by the municipal government according to market value. Assessment of the market value of properties is conducted annually and is based on the Act for Real Estate Assessment. Learn more about the property tax system in the Netherlands.

Geographical Information System-Assisted Mass Appraisal in Shenzhen

22 February 2018
As part of the People’s Republic of China’s gradualist approach to modernize, an advanced property valuation system in Shenzhen City was developed in anticipation of a future recurrent property tax. Learn about the challenges and opportunities in implementing Shenzhen’s Geographical Information…

Property Tax Collection in Cambodia

22 February 2018
Learn about Cambodia’s property tax law. With the aim to promote regional development at the subnational level, the tax applies to immovable properties located in the municipalities and provinces of Cambodia that are valued in excess of 100 million riels.

Recurrent Property Tax

21 February 2018
What makes property tax a “good tax”? Why do property taxes underperform? What are the obstacles to an efficient property tax administration? While property taxation is gaining strong and renewed interest from around the world due to its revenue mobilization potential, it has yet to become a…

Strategies for Property Tax Reform

21 February 2018
Property tax can help mobilize domestic resources but will require addressing both technical and policy issues and combining the strengths of both central and local governments. Learn about the challenges in and strategies for achieving a successful property tax reform.

Environmental Protection Tax in Viet Nam

21 February 2018
Viet Nam’s Law on Environmental Protection Tax (EPT) passed in 2010 is an indirect tax on products and goods which, when used, have a negative effect on the environment. Built on the principle that "polluters must pay," it is a tool that contributes to changing people’s consumption behavior towards…

Excise Tax on Sweetened Beverage

21 February 2018
The excise tax on sweetened beverage is a health tax in the Philippines that helps address diabetes and obesity given the high incidence of obesity and fast-growing incidence of diabetes. It is part of a package of the tax reform program for more inclusive growth and a healthy Philippines.

Developing a Strategic Plan for Domestic Resource Mobilization

21 February 2018
Improving domestic resource mobilization to meet the sustainable development goals involves securing commitment from governments and creating program actions by tax administrations to develop strong tax systems. Download this presentation to learn about the key issues in building tax capacity.

Tax Policy Analysis and Evidence-Based Tax Reform: Key Indicators for Policy Analysis

20 February 2018
Macroeconomic and microeconomic indicators are useful in tax policy analysis as they provide understanding of the impact of taxes on the economy, and the decisions of individuals and corporations. When analyzing tax policies, it is important to use a range of indicators with complementary strengths…