Abstract
The goods and services tax (GST) is the strongest tool for raising government revenue in the Maldives. In this article, the author puts forward three key GST reforms that are necessary to transfigure the existing outdated system. This includes modernizing the existing GST system, updating the current registration threshold to reflect the changes in the economy, and stopping the leaks in the tax base that are caused by violations of the destination principle and transfer mispricing schemes.
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