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Maldives: Technical Assistance Report—Estimating Tax Expenditures
Author:
International Monetary Fund. Fiscal Affairs Dept.
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Series:
IMF Staff Country Reports
Volume/Issue:
Volume 2021: Issue 234
Language:
English
Publication Date:
20 Oct 2021
DOI:
https://doi.org/10.5089/9781557755131.002
ISBN:
9781557755131
ISSN:
1934-7685
Pages:
41
Keywords:
business profit Tax Expenditure; Model structure; memo item; business profit taxpayer; business profit tax data; Value-added tax; Corporate income tax; Consumption taxes; Tax allowances; Personal income tax
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The Maldives has identified the estimation and regular reporting of tax expenditures (TEs) as one of the top priority areas in continuing its tax modernization process. TEs are alternative policy tools (e.g., to direct transfers and other spending measures) in the form of provisions in the tax legislation that modify the tax liability of individuals or companies. The cost of TEs should be identified, measured, and publicly reported to improve transparency in fiscal management.
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Cover IMF Staff Country Reports
IMF Staff Country Reports
ISSN:
1934-7685
Publisher:
International Monetary Fund