The rule of law in the maldives and the tax regime’s contribution to its failure

Abstract

The thesis comprises an examination of the application of rule of law principles in the nascent democracy of an Islamic developing country – the Maldives – with a particular focus on the design and application of the country’s newly-enacted tax legislation. The benchmark against which that investigation is undertaken is the features of the rule of law enunciated in the literature and jurisprudence in developed Western countries and parallel notions in Islamic jurisdictions. The study concludes that, contrary to the fundamental tenets of Islam, which the Maldives embraces, application of the rule of law generally has failed. The way in which the tax regime was established and is administered has contributed to that failure. This research demonstrates the need for a seismic change in the mindset of those people in the Maldives who draft, enact, administer and adjudicate taxation legislation and other laws. Consequently, the thesis offers some recommendations on how a more focussed recognition and application of the rule of law might be achieved in the tax arena and more generally in the Maldives.