IMF Staff Country Reports

Samoa: Selected Issues and Statistical Appendix

Publication Date:

June 30, 2003

Electronic Access:

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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.

Series:

Country Report No. 2003/196

Subject:

Consumption taxes Excises Income and capital gains taxes Income tax systems Revenue administration Tariffs Taxes