In October 2021, the  Pandora Papers, published by the International Consortium of Investigative Journalists (ICIJ), revealed in detail the secret financial dealings of some of the world’s elite individuals. The Papers implicated individuals and companies from countries such as Cambodia, India, Malaysia, Pakistan, the Philippines, Qatar, South Korea, and theContinue Reading

Like many countries in Asia, the Philippines struggles with a low tax-to-GDP ratio. This is compounded by massive foregone revenues from illicit financial flows (with an estimated PHP500 billion or $8.99 billion lost per year according to one conservative estimate)1 and relies heavily on indirect taxation, with Value-Added Taxation accountingContinue Reading

This report is aims at bringing to the fore the regressive nature of the taxation system in Nepal and the grave concerns of fiscal indiscipline, including the issues of policy corruption, avoidance and evasion, associated with taxation in Nepal. Challenging the narrative that the country is significantly resource-constrained to financeContinue Reading