Caribisch Juristenblad

Article

The dealing of SIDS with recent challenges in taxation and tax systems – will domestic resource mobilization be the key to sustainable development?

Trefwoorden tax systems, sustainable development, small island development states (SIDS), tax reforms, tax policy strategy
Auteurs Drs. E.M.L. Scoop
Auteursinformatie

288601 Drs. E.M.L. Scoop
Emauro M.L. Scoop (1971) has a master’s degree from the University of Groningen in “Tax law and economics” (1996). He started his career as a tax professional in Government services (1996 – 1999). After several years in the private sector as senior tax advisor (1999 – 2014) he is now back in Government services as of 2015. Currently, he is a senior policy advisor at the Ministry of Economic Development and part-time lecturer in bachelor studies of tax law and economics, at the University of Curaçao.
  • Samenvatting

      Tax revenues are used to invest in sustainable development and economic growth in order to strengthen the effective functioning of the state, combat poverty, deliver public services and achieve other goals. This also applies to developing countries. However, developing countries and, in particular, the so-called Small Islands Development States (SIDS), including Curaçao, face many challenges in achieving these goals. SIDS additionally face other challenges because of their specific social, economic and environmental vulnerabilities. SIDS should focus on strengthening domestic resource mobilization. Despite their progress in improving tax systems, international regulations such as CRS, FATCA, BEPS have brought new challenges.

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