GTED

Taxes on Income

Corporate Income Tax (CIT)Personal Income Tax (PIT)Payroll taxMultiple Income TaxesCapital gains taxOther Income Taxes

Taxes on Goods and Services

Value-Added Tax (VAT)

Internal VAT Customs/Import VAT Multiple

Excise taxes

Fuel Tax Other Excise Tax Tobacco Tax Alcohol Tax Multiple Excise Taxes

Customs dutiesOther Pollution TaxesOther Taxes on Goods and ServicesFinancial transaction taxFees and user chargesMultiple Taxes on Goods and Services

Multiple

Carbon TaxStamp dutiesSales TaxMultiple

Taxes on Property

Multiple Property Taxes

Multiple

Other Property TaxesVehicle TaxReal Estate TaxInheritance/Estate TaxLand Value Tax

Multiple

Not stated/unclear

Other

Attract/Promote investment

Attract multiple types of investment Attract FDI Other Promote any kind of PPP Attract domestic investment Attract portfolio Investment Promote re-investment

Develop a priority economic sector or activity

Develop the manufacturing sector Develop the extractive sector Promote knowledge-intensive activities Other Promote/protect SMEs Develop the transportation sector Develop the housing/real estate sector Develop the energy sector Develop the ICT sector Develop the agricultural sector Develop the financial services sector Develop the tourism sector Multiple Promote exports Develop the defense sector

Increase access to/demand for goods and services

Facilitate/increase access to education Increase affordability of other goods and services Facilitate/increase access to health services Facilitate/increase access to electriticity Other Increase access to/demand for housing Facilitate/increase access to ICT Increase access to/demand for financial services Increase access to/demand for public transport Support water and sanitation projects Multiple

Not stated/unclear

Other social/economic objective

Encourage/promote/create employment Support employer-to-employee benefits Promote charitable activities Promote population growth Improve labor conditions Prevent double taxation Reduce administrative burden/tax compliance costs Strengthen international cooperation Promote savings Multiple Preserve cultural/historical assets Support freedom of expression Encourage privatization

Promote environmental sustainability

Other Promote renewable energy Promote energy efficiency Mitigate greenhouse gas emissions Multiple Support the adaptation to climate change Protect the biodiversity

Support specific subgroups of the population

Develop a specific region of the country Other Support low-income households Support the elderly Support people with disabilities Support public sector workers/government officials Support indigenous people Support veterans Multiple Support expatriots returning home Promote gender equality Support ethnic/religious or any other minorities Support healthcare workers

Multiple policy objectives

Multiple

Provide disaster relief

Other Provide Pandemic relief Provide Flooding relief Provide Earthquake relief Provide Hurricane relief Provide Wildfire relief