TY - JOUR ID - 114450 TI - A Descriptive Analysis of Fiji’s Tax System and Laws JO - International Journal of Management, Accounting and Economics JA - IJMAE LA - en SN - AU - Raj, Shivneil Kumar AD - Department of Accounting and Finance, The University of Fiji, Lautoka City, Fiji Y1 - 2019 PY - 2019 VL - 6 IS - 3 SP - 274 EP - 285 KW - tax KW - Income Tax Act KW - VAT Act KW - Tax Administration Act KW - BEPS and Tax Laws DO - N2 - Tax is a major source of revenue for many governments around the world. Fiji has adopted the world wide tax regime whereby tax residents of Fiji are to declare their worldwide income and pay tax in Fiji. Fiji is seen to have a comprehensive tax system. The paper analysed two main revenue generating tax laws of Fiji, the 2015 Fiji Income Tax Act and the Value Added Tax Act of 1999. Through international cooperation and use of multilateral instruments, Fiji has internalised some of the Base Erosion Profit Shifting (BEPS) action points which is a global tax agenda. UR - https://www.ijmae.com/article_114450.html L1 - https://www.ijmae.com/article_114450_404cc9a9a9ac9163065c3697f00d8883.pdf ER -