Maldives: Technical Assistance Report—Estimating Tax Expenditures

Publication Date:

October 20, 2021

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:

Frequency:

regular

English

Publication Date:

October 20, 2021

ISBN/ISSN:

9781557755131/1934-7685

Stock No:

1MDVEA2021002

Pages:

41

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