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Genre/Form: | Electronic books |
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Additional Physical Format: | Print version: Bank, Asian Development. Fast-Track Tax Reform: Lessons from the Maldives. [Place of publication not identified] : Lightning Source Inc. : Asian Development Bank, 2017 (OCoLC)1022200442 |
Material Type: | Document, Internet resource |
Document Type: | Internet Resource, Computer File |
All Authors / Contributors: | Asian Development Bank, |
ISBN: | 9789292579586 9292579584 |
OCLC Number: | 1028637698 |
Description: | 1 online resource |
Contents: | Cover; Title; Copyright; Contents; Tables, Figures, and Boxes; Abbreviations; Currency Equivalents; Preface; Message from the Vice-President, Maldives; Foreword from the Vice-President, Asian Development Bank; Executive Summary; Tax Reform Milestones; Chapter 1. Introduction; Background; Tourism Dependency; Tax Reform; Chapter 2. Government Revenues before 2011 and the Tax Reform Program; Composition Revenues; Import Duties; Resort Lease Rents; Business Profits and Property and Investment Income; Tourism Tax; Bank Profit Tax; Imperatives for Reform; External Technical Assistance; Lessons. Chapter 3. Introduction of New TaxesPolitical Evolution of Tax Reform; Introduction of New Taxes; Business Profit Tax; Business Profit Tax Regulations; Proposed Corporate Profit Tax and Personal Income Tax; Direct Consequences of Indecision and Confusion; Tourism Goods and Services Tax; Lessons; Goods and Services Tax; Standardization of Lease Rents Charged to Resorts; Lessons; Special Economic Zones; Chapter 4. Establishment of the Tax Administration System; Inception of Maldives Inland Revenue Authority; Relationship between Maldives Inland Revenue Authority and the Government. Organizational StructureInternal Committees; Staff Complement; Internal Administrative Procedures; Staff Tr aining; On-the-Job Training by External Consultants; Lessons; Revenue Collection Priorities; Registration of Taxpayers; Taxpayer Services; Public Awareness Campaigns; Recordkeeping Education; Taxpayersâ#x80;#x99; Charter; Tax Rulings; Publication of Guidelines; Compliance; Audit; Registered Auditors; Large Taxpayer Services; Objections and Appeals; Tax Appeal Tribunal; Enforcement; Licensed Tax Agents; Revenue Estimates and Reports; Liaison with Other Government Bodies. International Tax MattersInformation Technology Requirements; Lessons; Chapter 5. Some Unique Difficulties and Challenges of Implementation; Four Particular Implementation Challenges; Dichotomized Economy; Changing Government Priorities and the Time Constraint; Policy and Legislative Shortcomings; Taxpayer Voluntary Compliance and Self-Assessment; Lessons; Use of External Expertise; Lessons; Chapter 6. Success Factors; Key Success Factors; Revenue Collection; Contribution to State Coffers; Taxâ#x80;#x93;Gross Domestic Product Ratio; Composition of Total Government Revenue. Composition of Revenue Collected by Maldives Inland Revenue AuthorityTax Receipts; Staff; Registration of Taxpayers; Compliance; Audit; Enforcement; Objections; Litigation; Tax Rulings; Taxpayer Education; Tax Administration Expenditure; Chapter 7. Maintaining the Impetus; Budget Deficits; New Taxes; Impact of the Tourism Sector; Future Strategy of Maldives Inland Revenue Authority; Chapter 8. Learning from the Maldives Experience; Tax Policy; Tax Legislation; Tax Administration; What Tax Policymakers Have to Say; What Tax Administrators Have to Say; What Taxpayers Have to Say. |
Responsibility: | Asian Development Bank. |
Abstract:
This book details how the Government of Maldives was able to implement a largely successful tax administration system and lessons learned from Maldives' fast-track approach to tax reform.
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