Status of Recent Tax Reform in Jamaica and Benchmarking Tax System Performance, 2012

This study provides a summary of tax-reform studies and activities in Jamaica during the past few years and benchmarks Jamaica's tax system against international experience and accepted leading practices to determine the latest levels of key indicators of Jamaica's tax administration organizational performance and practices. This study aims to help the Government of Jamaica to assess the overall efficiency and effectiveness of the tax system, accounting for aspects of tax policy, administration, and compliance. The resulting series of standards will prove useful in establishing specific goals and measures and in developing a roadmap for continued improvement. A number of revenue risks are also identified and corresponding recommendations are made to strengthen the tax system in Jamaica.