All of the significant lessons from the
All countries with new tax system including the Maldives have much to learn from the tax reforms introduced in the Maldives during the period from 2010 to 2015 (Asian Development Bank 2017). Hence, in order to achieve best practices lessons can be learned at the tax policy, legislation and administrative level. One of the vital lessons from a tax policy level is to ensure that the government accurately resolves its tax policy position before it enacts relevant tax legislations. In addition, it is important to draft coherent tax law, which will be consistent with the country’s Constitution and especially other tax laws. Moreover, one of the significant lessons from the perspective of tax administration is frame a complete organizational structure with clear lines of authority and responsibilities.