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International Monetary Fund. African Dept.

1. Lesotho possesses the core components of a modern tax system. While it has undergone important changes over time, there is still much room for improvement. Furthermore, the COVID-19 pandemic and the ongoing volatility in exogenously determined SACU revenues has reinforced the urgent need to improve domestic revenue mobilization.

International Monetary Fund. Asia and Pacific Dept

This chapter explores options for revenue mobilization that will be an indispensable part of Japan’s medium-term fiscal consolidation. Consumption taxes and property taxes—both known for growth-friend lines s—are promising tax handles for further mobilization. Options for other taxes are also explored, considering their effects on income and wealth distribution, externalities, and growth. Implementation of all the options could yield about 4 percent of GDP over the medium-term.

International Monetary Fund. Fiscal Affairs Dept.
Albania is preparing a Medium-Term Revenue Strategy (MTRS) to finance its development spending of an estimated 2.2–3.0 percent of GDP over five years. Revenue mobilization will be supported by comprehensive tax policy and administration reforms. International and regional comparisons suggest that there is room for additional revenues as well as improvement in the composition of tax revenues. This report presents options for tax policy reform to raise at least an additional 1.34 percent of GDP in revenues over five years and to improve the quality and efficiency of the tax system, that will enable the mobilization of further domestic revenues.