Title:
Lebanon: Taxation of Goods and Services and its Reform
Code:
FIN/c94/1
Supervisor:
IMF
Author:
A.M. Abdel-Rahman – C. Grandcolas – R. Sandre
Page Numbers:
54
Summary:
1. Summary of Conclusions and Recommendations
A. Recent Developments in Lebanese Taxation
B.The Need to Introduce a General Tax on Goods and Services (GST)
C. Summary of Conclusions
D.Summary of Recommendations
E.Timetable of Measures Recommended
2.Taxation of Goods and Services and its Administration
A. Taxation of Goods and Services is Complex and Inefficient
B. Weaknesses of Tax Administration
3. Toward the Introduction of a General Sales Tax
A. Principle Characteristics of a General Sales Tax
B. Coverage, Exemptions, and Special Cases
C. Action Plan for the Introduction and Administration of the GST
4. Taxation of Special Goods (Excise Duties)
A. Petroleum Products
B. Tobacco and the Role of the Monopoly
C. Liquor and Alcoholic Beverages
D.Cement
Year:
1994
Sub-Sector:
Financial Sector