2

12

14

16

18

20

22

24

2017 2018 2019 2020 2021 2022 2023 2024

No tax reform scenario

Pre-Covid Baseline

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✓ Fair, progressive, taxation supports poverty-reduction and improves

equity

✓ Clear, simple rules reduce opportunities for corruption, reduce

taxpayer errors, and make it quicker and easier to pay

✓ Easy-to-pay taxes increase voluntary compliance

✓ More efficient taxes support economic growth

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• Is tax policy progressive and fair?

• Are tax rules clear and easy to follow?

• Is tax policy supporting economic growth by

minimizing inefficiencies and distortions?

• Is the revenue authority hiring people with the

right education, skills and background?

• Does the revenue authority offer career paths

that develop specialists in needed areas?

• Is a strong anti-corruption culture engrained as

part of the DNA of tax officials?

• Does the revenue authority leverage technology

to enhance its capacity to detect fraud and

evasion, to manage risks, and to ease the

administrative burden of paying taxes?

• Are business processes designed to support

effective and efficient service delivery?

Important considerations include…

Top PIT Marginal Rate

35%

41.2% (2018 avg.)

Source: Petroleum Planning & Analysis Cell, IOC

collect more taxes from the wealthy and better-off

support infrastructure, fisheries and tourism through green taxes

support long-term health spending through health taxes

impose equitable taxes on the digital economy

taxes on profit-making businesses only