SGATAR

SGATAR

Study Group on Asia-Pacific Tax Administration and Research

 

Projects & publications

Key contributors to SGATAR's published works and past research projects have been Dr Angel Yoingco and the Philippines National Tax Research Centre (NTRC).

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Published Books (1980 – 2002)

A notable contributor to SGATAR publications was Dr Angel Yoingco (dec. 22 February 2013). He was the Executive Director of the Joint Legislative-Executive Tax Commission of the Philippines. He was elected Secretary-General for the 1st SGATAR Meeting in Manila in 1971. Dr Yiongco subsequently served as Executive Director of the National Tax Research Centre (Philippines) and SGATAR Project Coordinator. He was involved in the work of SGATAR for more than thirty years since its founding through to 2003. Dr Yiongco’s published books include:

  • Yoingco, Angel Q. (2002) Handbook on the tax systems of selected countries in Asia and the Pacific region, Study Group on Asian Tax Administration & Research (SGATAR);
  • Yoingco, Angel Q. (1990) The First 20 Years of the Study Group on Tax Administration and Research: A Review and Perspectives, GIC Enterprises, and;
  • Sukarya, Sutadi. Yoingco, Angel. (1980) The First Decade: A Brief History of the Study Group of Asian Tax Administration and Research, National Tax Research Centre.

Research Projects (1978 – 1993)

In the early years of SGATAR, the Philippines National Tax Research Centre (NTRC) was instrumental in compiling several comparative studies of the tax systems in SGATAR member jurisdictions. These comparative studies were called ‘SGATAR Projects’ and were a source of information for government policymakers, tax administrators, academia and the private sector in familiarising themselves with the tax systems and developments in taxation in the region.

The research projects were as follows:

Innovations in tax administration in selected countries in Asia and the Pacific, 1993.

Tax Reforms in Selected Countries in Asia and the Pacific, 1990.

Taxation of Non-resident and Foreign Controlled Corporations in Selected Countries in Asia and the Pacific, 1989.

Direct and Indirect Taxation in Selected Countries in Asia and the Pacific, 1988.

Confronting the Problems of Tax Avoidance and Evasion in Selected Countries in Asia and the Pacific, 1987.

The Fiscal Incentives of Selected Countries in Asia and the Pacific, 1986.

Laws and Practices on Sales Taxation in Selected Countries in Asia and the Pacific, 1985.

Income Taxation in Selected Countries is Asia and the Pacific, 1984.

Property Valuation Procedures in Selected Countries in Asia and the Pacific, 1983.

Tax Administration procedures of Selected Countries in Asia and the Pacific, 1982.

Tax Systems of Selected Countries in Asia and the Pacific, 1980.

Income Taxation and Tax Collection Problems and Practices of Selected Countries in Asia and the Pacific, 1979.

A Glossary of Tax Terms in Member-Countries of the SGATAR, 1978