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Fast-Track Tax Reform : Lessons from the Maldives

Author: Asian Development Bank,
Publisher: Metro Manila, Philippines : Asian Development Bank, 2017.
Edition/Format:   eBook : Document : English
Summary:
"The economy of Maldives faced two very challenging episodes traced to the 2004 tsunami and the 2008-2009 global financial crisis. To develop alternative sources of funding and to improve services delivery, the government, with the help of partners like the Asian Development Bank and others, succeeded in transforming the country's revenue system into a modern, e-enabled system for effective tax collection and  Read more...
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Genre/Form: Electronic books
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.  Read more...

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