Towards Sustainable Tax Policies in the ASEAN Region

The Case of Corporate Tax Incentives

“All ASEAN Member States need to collaborate with one another to establish effective enforcement mechanisms and take collective action to prevent harmful tax practices in the form of corporate tax incentives, in pursuit of a common goal of building sustainability and resilience across the ASEAN region.”

Oxfam commissioned the Vietnam Institute for Economic and Policy Research (VEPR) – a coordinating organization of the Vietnam Alliance for Tax Justice (VATJ), The PRAKARSA in Indonesia, and Tax and Fiscal Justice Asia (TAFJA) to produce this paper.

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