This technical note analyzes tax administration in small economies. Choosing the right organization structure is a key component of any program of tax administration reform and modernization. It creates a solid platform from which all other enhancements can follow. Organizations and agencies involved in providing advice to governments on modern tax administration have developed principles that should drive decisions on organization structure. This note describes the general principles of tax administration organization. Characteristics of tax administration in small and microeconomies are also elaborated.
This paper reviews economic developments in Fiji during 1990–95. The reorientation of policies, although incomplete, led to stronger growth of nontraditional exports and non-sugar manufacturing, and to a pickup in GDP growth to an average of 4.1 percent between 1988 and 1993. Fiscal deficits declined in the early 1990s, although often larger than budgeted, and the external current account progressively turned into a surplus position. Despite the actions undertaken, however, private investment did not recover from its slump in the late 1980s impeding the economy from fully exploiting its growth potential.