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The report highlights the necessity for Southeast Asian nations to reevaluate their taxation policies in light of the financial challenges faced during the COVID-19 pandemic. It underscores the difficulties these countries encountered in funding extensive public expenditure programs aimed at addressing the crisis, suggesting that innovative tax strategies could enhance their fiscal resilience and better support future public health initiatives.
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Strengthening Domestic Resource Mobilization in Southeast Asia, Asian Development Bank
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- 2022
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