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VAT Control Framework: Transitioning from Concept to Implementation - KGT's Building Blocks of a Tax Policy

Page 5 of 8: KGT's Building Blocks of a Tax Policy

KGT's Building Blocks of a Tax Policy

A comprehensive tax policy should encompass various taxes for which the Head of Tax is responsible, including:

  • Corporate income tax
  • Wage taxes, payroll taxes, and social security contributions
  • Withholding taxes
  • Capital taxes (including stamp duties and transfer taxes)
  • Local taxes (e.g., local business tax, packaging tax, surcharges, gift tax)
  • Indirect taxes and customs duties
  • And other relevant taxes
KGT's Key Components of a Tax Policy
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