1 “...The Maldives has identified the estimation and regular reporting of tax expenditures (TEs) as one...”

2 “..., and mechanisms for regular reporting and verification of arrears by local government and the broader public...”

3 “... proposed to further strengthen the expenditure controls through a requirement to regularize excess...”

4 “... number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis...”

5 “... objectives, the compliance with which is subject to independent scrutiny. In addition, there is regular, high...”

6 “... are regularly produced, but these are not well integrated with budget planning, which remains mostly incremental...”

7 “... establish a legal basis for related reforms, including regular spending reviews and monitoring and managing...”

8 “... are regularly produced, but these are not well integrated with budget planning, which remains mostly incremental...”