东盟税收制度发展报告（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年东盟税收制度体系、所得税类制度、货物劳务税类制度、财产税类制度和其他税类制度的发展基础，详细呈现了东盟8个成员国税收制度的实践样态，比较分析了2022年至2023年6月东盟及其成员国在税收制度体系及税类制度结构方面的变化特征，并对未来一段时期东盟及其成员国税收制度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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