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Bhutan : selected issues.

Publisher: Washington, District of Columbia : International Monetary Fund, 2014. ©2014
Series: IMF Staff Country Reports.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
This Selected Issues paper describes the current tax system in Bhutan and suggests options for tax policy reform. Though significant hydropower revenues are expected in the medium term as major projects come on-stream, reforms to the existing tax system in the interim will generate fiscal room and prevent recourse to domestic debt to finance development needs. Key reforms include reducing tax exemptions in the near  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Bhutan : selected issues.
Washington, District of Columbia : International Monetary Fund, ©2014
28 pages
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
ISBN: 9781498367431 1498367437
OCLC Number: 889266625
Description: 1 online resource (30 pages) : illustrations (some color), charts, graphs, tables.
Contents: Cover; CONTENTS; OPTIONS FOR TAX REFORMS IN BHUTAN; A. Introduction; TABLES; 1. Eleventh Five Year Plan Fiscal Projections; B. Role of Hydropower; C. The Current Structure of Taxes; 2a. Structure of Taxes; 2b. Structure of Tax Rates; D. Indirect Tax Reform; BOX; 1. Issues with Existing Indirect Tax System; 3. Foregone Taxes; E. Summary and Conclusions; REFERENCES; RESERVE ADEQUACY AND RESERVE MANAGEMENT IN BHUTAN; A. Introduction; B. Reserve Adequacy; C. Reserve Management Issues; D. Conclusions; REFERENCES; GROWTH AND DIVERSIFICATION IN BHUTAN; A. Introduction; B. Domestic Economy and Growth. C. Export DiversificationTABLE; 1. Share of Selected Goods in Exports 1991 Onwards; D. Policy Options; E. Conclusions; APPENDIX; FIGURES; 1. Sectoral GDP and Employment; 2. Tourism Earnings; REFERENCES.
Series Title: IMF Staff Country Reports.

Abstract:

This Selected Issues paper describes the current tax system in Bhutan and suggests options for tax policy reform. Though significant hydropower revenues are expected in the medium term as major projects come on-stream, reforms to the existing tax system in the interim will generate fiscal room and prevent recourse to domestic debt to finance development needs. Key reforms include reducing tax exemptions in the near term and introduction of value-added tax in the medium term. The paper also analyzes the adequacy of international reserves in Bhutan using a customized risk-weighted metric. The re.

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