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Bermuda is an offshore financial centre, which results from its minimal standards of business regulation/laws and direct taxation on personal or corporate income. It has one of the highest consumption taxes in the world and taxes all imports in lieu of an income tax system. Bermudas's consumption tax is equivalent to local income tax to local residents and funds government and infrastructure expenditures. The local tax system depends upon import duties, payroll taxes and consumption taxes. The legal system is derived from that of the United Kingdom, with recourse to English courts of final appeal. Foreign private individuals cannot easily open bank accounts or subscribe to mobile phone or internet services.

What three things does the tax system depend on?
import duties, payroll taxes and consumption taxes