Maldives: Technical Assistance Report—Estimating Tax Expenditures

International Monetary Fund

No 2021/234, IMF Staff Country Reports from International Monetary Fund

Abstract: 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.

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 (search for similar items in EconPapers)
Pages: 41
Date: 2021-10-20
New Economics Papers: this item is included in nep-acc and nep-pub
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