Bhutan

This dataset contains tax revenue collected by Bhutan. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Bhutan. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

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.

Revenue Statistics in Asia and the Pacific 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 financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden, Switzerland and the United Kingdom. This edition includes a special feature on the emerging challenges for the Asia-Pacific region in the COVID-19 era and ways to address them. It compiles comparable tax revenue statistics for Australia, Bhutan, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Lao People’s Democratic Republic, Malaysia, the Maldives, Mongolia, Nauru, New Zealand, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau, Vanuatu and Viet Nam ; and comparable non tax revenue statistics for Bhutan, the Cook Islands, Fiji, Kazakhstan, Lao People’s Democratic Republic, the Maldives, Mongolia, Nauru, Philippines, Papua New Guinea, Samoa, Singapore, Thailand, Tokelau, Vanuatu and Viet Nam. 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.

Cette base de données présente les recettes fiscales collectées par le Bhoutan. Elle fournit les recettes fiscales détaillées par secteur (administration supranationale, fédérale ou centrale, administration de l'état ou de länder, administration locale et sécurité sociale) et par taxes spécifiques, telles que plus-values, bénéfices et revenus, patrimoine, ventes, etc.

This dataset contains tax revenue collected by Bhutan. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

Este capítulo presenta el Programa de Educación Cívico-Tributaria de Bután. Para ello, comienza por dar una visión global del programa al completo y sus objetivos, y continúa centrándose en un elemento en concreto: los talleres de contabilidad para microempresas y pequeñas empresas. A continuación, hace un recorrido por el impacto y las enseñanzas extraídas como fruto de la iniciativa y apunta brevemente a los futuros pasos al respecto.

This chapter presents Bhutan’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the bookkeeping workshops for small and micro-enterprises. It subsequently looks at the impacts and lessons learnt of the initiative, followed by an outlook on next steps.

Ce chapitre présente le programme d’éducation des contribuables du Bhoutan. Il décrit d'abord les objectifs généraux du programme, suivi d’un point sur un élément spécifique, les ateliers de comptabilité destinés aux petites entreprises. Il examine par la suite l'impact et les leçons à tirer de l'initiative, suivie par un aperçu des prochaines étapes.

The Kingdom of Bhutan is known internationally for its exemplary efforts to safeguard the environment. In 2006, the National Environment Commission decided to move beyond safeguarding and implement Bhutan’s concept of gross national happiness (Royal Government of Bhutan, 2002) as the objective of development. With harmonised donor assistance, the government has taken some impressive steps to mainstream environmental concerns into national five-year plans and sector policies. This case study outlines the development of environmental mainstreaming for the period from 2006 to 2008, based on SEA principles derived from the SEA Guidance.