Which country has the highest tax rate in Asia?

Seven of the 18 Asian countries had a tax-to-GDP ratio equal to or above the Asia-Pacific average in 2020: Japan (31.4%, 2019 figure), Korea (28.0%), Viet Nam (22.7%), Mongolia (21.2%), Cambodia (20.2%), China (20.1%) and the Maldives (19.1%).

https://www.oecd.org/tax/tax-policy/revenue-statistics-asia-pacific-brochure.pdf

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