2025年4月南亚发展更新：税收时代

South AsiaAPRIL 2025 DevelopmentUpdate Taxing Times South AsiaDevelopmentUpdate APRIL 2025 South AsiaDevelopmentUpdate © 2025 International Bank for Reconstruction and Development / The World Bank1818 H Street NW, Washington, DC 20433Telephone: 202-473-1000; Internet: www.worldbank.org Some rights reserved 1 2 3 428 27 26 25 This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, andconclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors,or the governments they represent. The World Bank does not guarantee the accuracy, completeness, or currency of the dataincluded in this work and does not assume responsibility for any errors, omissions, or discrepancies in the information, orliability with respect to the use of or failure to use the information, methods, processes, or conclusions set forth. Theboundaries, colors, denominations, links/footnotes and other information shown in this work do not imply any judgment onthe part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries.The citation of works authored by others does not mean the World Bank endorses the views expressed by those authors or thecontent of their works. Nothing herein shall constitute or be construed or considered to be a limitation upon or waiver of the privileges andimmunities of The World Bank, all of which are specifically reserved. Rights and Permissions Thiswork is available under the Creative Commons Attribution 3.0 IGO license(CC BY 3.0 IGO)http://creativecommons.org/licenses/by/3.0/igo. Under the Creative Commons Attribution license, you are free to copy, distribute,transmit, and adapt this work, including for commercial purposes, under the following conditions: Attribution—Please cite the work as follows: World Bank. 2025.Taxing Times.South Asia Development Update (April2025). World Bank, Washington, DC. doi: 10.1596/978-1-4648-2230-8. License: Creative Commons Attribution CC BY3.0 IGO Translations—If you create a translation of this work, please add the following disclaimer along with the attribution:Thistranslation was not created by The World Bank and should not be considered an official World Bank translation. The World Bankshall not be liable for any content or error in this translation. Adaptations—If you create an adaptation of this work, please add the following disclaimer along with the attribution:This isan adaptation of an original work by The World Bank. Views and opinions expressed in the adaptation are the sole responsibility ofthe author or authors of the adaptation and are not endorsed by The World Bank. Third-party content—The World Bank does not necessarily own each component of the content contained within the work.The World Bank therefore does not warrant that the use of any third-party-owned individual component or part containedin the work will not infringe on the rights of those third parties. The risk of claims resulting from such infringement restssolely with you. If you wish to re-use a component of the work, it is your responsibility to determine whether permission isneeded for that re-use and to obtain permission from the copyright owner. Examples of components can include, but are notlimited to, tables, figures, or images. All queries on rights and licenses should be addressed to World Bank Publications, The World Bank, 1818 H Street NW,Washington, DC 20433, USA; e-mail: pubrights@worldbank.org. ISBN (electronic): 978-1-4648-2230-8DOI: 10.1596/978-1-4648-2230-8 Summary of Contents Acknowledgments.......................................................................................................................................xiForeword................................................................................................................................................xiiiExecutive summary .................................................................................................................................... xvAbbreviations........................................................................................................................................... xvii A Precarious Path: Building Resilience amid Uncertainty ............................................ 1Box 1.1 Branching Out: The Economic Potential of South Asians Abroad ............. 18 Clear the Way: Climate Resilience in South Asia’s Private Sector .............................. 33 Spotlight Chapter 2Bridging the Gap: Revenue Mobilization in South Asia ............................................ 61 Contents Acknowledgments.......................................................................................................................................xiForeword .................................................................................................................................................