TY  - GEN
TI  - Note on possibilities for tax reform in Dominica
PB  - IMF. Fiscal Affairs Department
KW  - DOMINICA
KW  - TAXES
KW  - TAX INCENTIVES
KW  - TAXATION
KW  - TAX REVENUES
N2  - Highlights and evaluates the main aspects of the revenue structure - taxes on domestic production and consumption. Issues such as revision of taxes, property taxes, are discussed. Tax incentives and consequences to revenue are examined with details of the Fiscal Incentives Act of 1973 and the Hotels Aid Ordinance being given. The organizational aspect of the tax structure is commented with suggestions and possible information table formats being appended for improved efficiency of Customs and Excise and Inland Revenue Department
ER  -