Law Reform

Changes to revenue policy should be adopted in law, either in amended versions of existing laws or in completely new drafts. These laws should minimise ambiguity and be simple and straightforward, in order to keep the burden of administering and following them as low as possible.

Developing a reformed legal framework requires skilled drafting, excellent translation and widespread consultation. It also requires support for parliamentary scrutiny and approval of amended laws, which can be a complex and lengthy process.

New laws should be accompanied by manuals which allow revenue officers to understand them and show them how to implement the law in practice.