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reduce inequalities
Jo Monteiro
LLM in Tax Law
London School of Economics and Political Science (LSE)
OECD Report (2015)
More than USD 200 bn in tax loss at global
level annually (suffered by developing and
developed countries);
10.4.
Adopt policies, especially fiscal [tax],
wage and social protection policies, and
progressively achieve greater equality;
Policy considerations:
Fixing loopholes in found in the
existing tax laws/regulations;
Strengthen the tax administration to
properly raise tax revenue from
MNEs and wealthy individuals;
Introduction of new taxes (e.g. VAT
is being considered under the
present tax reform);
Gender-related considerations
Conclusion:
Comprehensive tax reform;
Fixing
loopholes to encourage legal
certainty;