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Improving Access to HIV Services for Mobile and Migrant ...

Improving Access to HIV Services for Mobile and Migrant ...

10. Alcohol. a. This tax

10. Alcohol. a. This tax is not recommended as an additional 0.2% of GDP tax was implemented in 2010 following the fiscal reforms associated with the IMF Loan. a. This tax is not recommended as an additional 0.2% of GDP tax was implemented in 2010 following the fiscal reforms associated with the IMF Loan. 11. Remittances a. This tax is not recommended as Fiscal Incentive Act gives the right for foreign companies to repatriate all capital royalties, dividends and profits free of all taxes or any other charges on foreign exchange transactions. As a result the process of administering the tax and determine which remittance transaction is covered under the Fiscal Incentive Act and which isn’t becomes problematic. 12. Telephone Tax. a. Can the mechanism be easily implemented? What are the obstacles to implementation? i. Data is limited on the telephone market however, the three main companies are APUA, the state owned utilities provider, Digicel and Cable & Wireless. This measure would only be worth considering further depending upon the relevant corporation tax regulations and how they apply to Digicel and Cable & Wireless. If these companies are regarded domestic and are subject to 40% corporation tax there may be an argument to recommend a further taxation rate of 0.5% and would generate additional revenue but would not have a detrimental economic affect on the industry. However, if these firms are regarded as Foreign under the Fiscal Incentive Act they could enjoy a 15 year holiday from Corporation Tax. 13. User Fees a. Can the mechanism be easily implemented? What are the obstacles to implementation? i. User fees are not charged within the health sector at the moment and there is no system, staffing or facilities for the collection of the fees. ii. In order for this activity to be implemented would require policy changes to the agreements between the Ministry of Health and Regional Health Authorities. b. Who will benefit or be adversely affected (e.g. health-care consumers, developing country governments, taxpayers, industry)? 40

i. The population affected will be the users of the Health Care services and the charges may acts as a deterrent and barrier to access services, especially from the lower socio-economic and marginal populations. ii. Also, user fees are contrary to the principle of risk pooling whereby individuals are protected from the potentially catastrophic medical expenses. c. Is it likely to generate additional (incremental) funding or simply replace current support i. The funding could be used to replace central support for budgets therefore not necessarily generating additional revenue. 41

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