000			009920000a22002410004500
001			DMDOC
003			OSt
005			20160614160448.0
006			m
008			150114b xxu||||| |||| 00| 0 eng d
040			_cNDC
086			_a00248-DM
245			_aFiscal needs in Dominica: a preliminary assessment
260			_c1986
300			_a16 p.
520			_a The document reports on the visit of Messrs. Wilfred Lewis and Roy Bahl to Dominica in January 1976. Objective of the visit was to determine technical assistance required in areas of taxation. Conclusion of the visit was that the tax system suffers from three (3) main problems, (i) high taxes (ii) a flawed tax rate and base structure (iii) an inefficient tax administration. Simplification of the tax system is seen as key to the solution of the above problems.
556			_aGeneral
650			_aTAXATION
650			_aDOMINICA
650			_aTAX SYSTEMS
650			_aTAX REFORMS
942			_h11.01.02 _2NDC _cGL
999			_c8071 _d8071