This edition provides analysis of tax systems and their administration in 38 economies across the region as a resource for revenue bodies seeking to boost fiscal capacity weakened by the pandemic. Topics covered include features of an effective tax reform strategy, the use of innovative technologies, taxing the digital economy, and international cooperation to help crack down on tax loopholes. The publication enables revenue bodies to benchmark their administration against similar economies in the region to help improve performance. The comparable data and analysis are based largely on the 2020 round of the International Survey on Revenue Administration.

This guide is designed to help Japan Fund for Prosperous and Resilient Asia and the Pacific (JFPR) clients develop proposals in accordance with JFPR requirements. JFPR is a partnership between the Government of Japan and ADB that helps people move above the poverty threshold and toward sustainable prosperity and resilience. The guide illustrates the requirements stipulated in the JFPR Implementation Guidelines. It provides best practices, examples, tips, and suggestions to help JFPR users and clients tailor proposals to the fund's requirements to ensure smooth project processing and efficient implementation.