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Title: The development of income tax legislation in Malta : a historical note
Authors: Sciberras, Anna
Keywords: Income tax -- Law and legislation -- Malta -- History
Malta. Parlament -- History
Malta -- Politics and government
Issue Date: 2018
Citation: Sciberras, A. (2018). The development of income tax legislation in Malta : a historical note (Master’s dissertation).
Abstract: PURPOSE: The main objective of this dissertation is to analyse the introduction and development of income tax legislation in Malta. It also aims to assess the impact of some of Malta’s major historical events on Malta’s income tax legislation. DESIGN: An archival history approach has been employed to achieve the objectives. Data was collected from parliamentary debates and newspaper articles, to specifically analyse the social, economic and political aspects that have shaped Malta’s income taxation history over the years. FINDINGS: This study shows that initially, the introduction of an income tax legislation in Malta was intended to address the country’s societal needs. Consequently, focus was then shifted on placing Malta within the international sphere by introducing more favourable international-related provisions. The income tax legislation was thereafter utilised as a tool to instigate further economic development by encouraging additional production and employment. Supplementary developments were made over the subsequent years to ensure conformity with EU legislations, to enhance Malta’s competitive taxation position and to minimise tax evasion. CONCLUSIONS: Malta’s major historical milestones such as Malta’s independence from the British Rulers, Malta as a Republic, the introduction of an off-shore regime and the shift to an on-shore regime, Malta’s accession to the EU and finally Malta adopting the Euro currency, have all played an important role in the development of Malta’s income tax legislation, in addition to Malta’s social, economic and political features. VALUE: This study shall contribute further knowledge to Malta’s income taxation history as literature in this regard is quite limited. This study is expected to be valued both locally and internationally, mainly by other ex-British colonies and European countries.
Description: M.ACCTY.
Appears in Collections:Dissertations - FacEma - 2018
Dissertations - FacEMAAcc - 2018

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