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Tax Effort and Tax Potential in Timor-Leste: Assessing Post-Pandemic Fiscal Challenges and Priorities

by Asian Development Bank
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Current price ₹2,745.00
Original price ₹2,940.00
Original price ₹2,940.00
Original price ₹2,940.00
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₹2,745.00
Current price ₹2,745.00

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Book cover type: Paperback
  • ISBN13: 9789292707378
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Asian Development Bank
  • Publisher Imprint: Asian Development Bank
  • Publication Date:
  • Pages: 58
  • Original Price: USD 30.0
  • Language: English
  • Edition: N/A
  • Item Weight: 205 grams
  • BISAC Subject(s): Taxation

This report analyzes tax policy reforms needed in Timor-Leste to boost domestic revenue mobilization and help drive more inclusive and sustainable economic growth.


Timor-Leste, one of Southeast Asia's poorest countries, relies heavily on petroleum income to finance its large public expenditure envelope. As a result, the country remains vulnerable to revenue fluctuations which in turn contribute to macroeconomic volatility. This report concludes that a more diversified approach to domestic resource mobilization will reduce such volatility and provide more stability in government finances. To achieve this, it proposes a modern value-added tax is introduced alongside other tax administration reforms, and that these need to be complemented by more efficient public expenditure.

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