Maldives: Technical Assistance Report—Estimating Tax Expenditures

October 20, 2021

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Format: Chicago

Maldives: Technical Assistance Report—Estimating Tax Expenditures, (USA: International Monetary Fund, 2021) accessed December 21, 2024

Summary

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.

Subject: Consumption taxes, Corporate income tax, International organization, Monetary policy, Personal income tax, Tax allowances, Taxes, Value-added tax

Keywords: Business profit tax data, Business profit Tax Expenditure, Business profit taxpayer, Consumption taxes, Corporate income tax, Memo item, Model structure, Personal income tax, Tax allowances, Value-added tax

Publication Details

Pages:

41
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2021/234
Stock No:

1MDVEA2021002
ISBN:

9781557755131
ISSN:

1934-7685

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