Maldives: Technical Assistance Report—Estimating Tax Expenditures
Electronic Access:
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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.
Series:
Country Report No. 2021/234
Subject:
Consumption taxes Corporate income tax International organization Monetary policy Personal income tax Tax allowances Taxes Value-added tax
Frequency:
regular
English
Publication Date:
October 20, 2021
ISBN/ISSN:
9781557755131/1934-7685
Stock No:
1MDVEA2021002
Pages:
41
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