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Samoa: Selected Issues and Statistical Appendix
Author:
International Monetary Fund
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Series:
IMF Staff Country Reports
Volume/Issue:
Volume 2003: Issue 196
Language:
English
Publication Date:
30 Jun 2003
DOI:
https://doi.org/10.5089/9781451840698.002
ISBN:
9781451840698
ISSN:
1934-7685
Pages:
45
Keywords:
ISCR; CR; tariff; CBS securities; revenue; tax rate; Samoa; tariff reform; CBS bear; benchmark security; government involvement; monetary management; tariff reduction; tariff rate; Income and capital gains taxes; Income tax systems; Tariffs; Consumption taxes; Pacific Islands; Australia and New Zealand
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This Selected Issues paper and Statistical Appendix reviews Samoa’s record of economic reform, its economic performance to date, and future areas of reform focus. The paper highlights that reform of the taxation system has reduced Samoa’s dependence on international trade taxes and enhanced the efficiency of the tax system. Tax reform was initiated in January 1994 with the introduction of a 10 percent value-added tax on goods and services. The paper also assesses the Samoan experience of reform implementation and remaining issues and challenges.
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Cover IMF Staff Country Reports
IMF Staff Country Reports
ISSN:
1934-7685
Publisher:
International Monetary Fund