TAX REFORM IN AN EFFORT TO INCREASE REVENUE IN TIMOR LESTE TAX SECTOR: A LITERATURE REVIEW

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1Carlos A. Barreto, 2Unti Ludigdo, 3Wuryan Andayani, 4Mohamad Khoiru Rusdy

Vol 18, No 3 ( 2023 )   |  Licensing: CC 4.0   |   Pg no: 144-153   |   Published on: 30-03-2023

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Abstract
This study aims to highlight the profile and composition of tax revenues, discuss the main issues that can hinder the effectiveness of tax implementation, and offer possible suggestions for tax reform in Timor Leste. The tax contribution in Timor Leste is an average of 10% and 5% of non-tax state revenues, while the oil and gas sector contributes an average of 85% to Timor Leste's state revenue. The broad goal of tax reform in many low-income countries is to move from dependence on import (and export) taxation to domestic taxation by broadening the tax base - by introducing a value-added tax and broadening the individual income tax base.

Keywords:
tax reform, tax application, value-added tax, income tax

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