东盟税收征收管理发展报告（2023）
中文摘要
本书分别从东盟整体和国别视角，全面系统梳理和分析截至2021年东盟税收征管法律体系、纳税服务、税收执法、基于税收法律救济的纳税人权利保护和税收信息化建设的发展基础，详细呈现了东盟8个成员国税收征收管理的实践样态，比较分析了2022年至2023年6月东盟及其成员国税收征收管理的变化特征，并对未来一段时期东盟及其成员国税收征收管理发展态势进行预测展望。
本书的研究特点主要体现在以下方面：一是研究对象方面，全面性与代表性相统一；二是研究框架方面，系统性与逻辑性相统一；三是研究资料方面，专业性与权威性相统一；四是研究时间线索方面，历史性与时效性相统一；五是研究成果方面，参考性与应用性相统一。
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总报告
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国别报告
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