Samoa: Selected Issues and Statistical Appendix

Author: International Monetary Fund

Volume/Issue: Volume 2003 Issue 196

Publication date: June 2003

ISBN: 9781451840698

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Topics covered in this book

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Banks and Banking , Investments and Securities-General , Economics- Macroeconomics , Public Finance , Taxation - General , 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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Summary

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.