所罗门群岛

This annual publication compiles comparable tax revenue statistics for Australia, Bangladesh, Bhutan, Cambodia, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Kyrgyzstan, Lao People’s Democratic Republic, Malaysia, Maldives, Mongolia, Nauru, New Zealand, Pakistan, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau, Vanuatu and Viet Nam. It also provides information on non-tax revenues for selected economies. Based on the OECD Global Revenue Statistics database, the publication applies the OECD methodology to Asian and Pacific economies to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies worldwide. This edition includes a special feature on strengthening tax revenues in developing Asia. The publication is jointly produced by the OECD’s Centre for Tax Policy and Administration and the OECD Development Centre, in co-operation with the Asian Development Bank, the Pacific Island Tax Administrators Association and the Pacific Community.

该工作论文旨在更好地了解太平洋小岛发展州（SIDS）的最不发达国家（LDC）州的毕业过程，并为发展援助委员会（DAC）和其他发展伙伴提供基于证据的分析和建议关于如何在这种情况下更好地管理过渡。所罗门群岛（Solomon Islands）参与了多方面的过渡阶段，具有财务，技术，地缘政治和环境方面。所罗门群岛计划在2024年到2024年毕业，并于2022年到2022年全球疫苗和免疫联盟（GAVI）财政支持。本研究中使用的过渡金融方法表明，发展援助委员会（DAC）成员具有重要的role to play to support the country’s transition and should utilise their official development assistance (ODA) in a way that maximises its impact. This would entail: helping the country move towards a sustainable economic model (both in terms of environmental and financial/debt sustainability), supporting the progressive substitution of ODA by other financing sources (in particular domestic resources and private investment), and adapting their role and strategy to the country’s evolving circumstances and needs (for example by establishing new economic partnerships in support of the country’s strategy of economic diversification and promotion of higher value-added trade and private investment).

Revenue Statistics in Asian and Pacific Economies is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden and the United Kingdom. This edition includes a special feature on the tax policy and administration responses to COVID-19 in Asian and Pacific Economies. It compiles comparable tax revenue statistics for Australia, Bhutan, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Malaysia, Mongolia, Nauru, New Zealand, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau and Vanuatu ; and comparable non-tax revenue statistics for Bhutan, the Cook Islands, Fiji, Kazakhstan, Mongolia, Nauru, Philippines, Papua New Guinea, Samoa, Thailand, Tokelau and Vanuatu. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian and Pacific economies enables comparisons about tax levels and tax structures on a consistent basis, both among Asian and Pacific economies and with OECD, Latin American and Caribbean and African averages.