Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)
Keywords = Tax
Number of Articles: 3
Tax on Forgiven Debts: Fiji Income Tax Act Vs Islamic Perspective
Volume 7, Issue 6 , June 2020, , Pages 363-369
Abstract
An uncollected tax is a debt to the state. In Fiji, individuals’ pay income tax if they earn more than FJD$30,000 under the Income Tax Act 2015 (ITA). Thus, the purpose of this paper is to critically evaluate the stand of debt forgiveness by the lender to the borrower in the Fiji Income Tax Act ... Read MoreA Descriptive Analysis of Fiji’s Tax System and Laws
Volume 6, Issue 3 , March 2019, , Pages 274-285
Abstract
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 ... Read MoreIncome Tax Evasion in the Ghanaian Informal Sector: Insights from Abossey Okai Spare-Parts Traders
Volume 4, Issue 7 , July 2017, , Pages 760-779