High-Level Summary Technical Assistance Reports

Fiji: Tax Administration Diagnostic Assessment Tool Performance Assessment Report

ByVincent de Paul Koukpaizan

January 7, 2026

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Format: Chicago

Vincent de Paul Koukpaizan. "Fiji: Tax Administration Diagnostic Assessment Tool Performance Assessment Report", High-Level Summary Technical Assistance Reports 2026, 002 (2026), accessed 1/8/2026, https://doi.org/10.5089/9798229034814.029

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Summary

This report presents the 2025 TADAT assessment of Fiji’s tax administration against international good practices across nine performance areas. Strengths include taxpayer service information, risk profiling, and voluntary compliance support. Weaknesses were found in data integrity, human capital risk management, filing and payment compliance, audit coverage, and dispute resolution. Areas for development include data accuracy, human capital frameworks, compliance management, and VAT management and refund processing.

Subject: Human capital, Labor, Revenue administration, Revenue performance assessment, Tax administration core functions, Tax Administration Diagnostic and Assessment Tool (TADAT), Taxes, Taxpayer services, Value added tax

Keywords: Diagnostic, Fiji, Human capital, TADAT, Tax Administration, Tax administration core functions, Tax Administration Diagnostic and Assessment Tool (TADAT), Taxpayer services, Value-added tax