This report presents an analysis and recommendations to improve the efficiency of tax systems in developing Asia in mobilizing domestic resources to achieve the Sustainable Development Goals by 2030.

Key elements are identified for broader policy discussions on opportunities for reform and improvement based on current policies and implementation guidelines in Cambodia, Philippines, Thailand, and Viet Nam. The analysis focuses on the design of tax that is geared toward increasing domestic resource mobilization and ensuring the effectiveness of its administration. The publication can serve as a basis for comparing, evaluating, and improving the performance of property taxation in developing countries.