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)
Tax on Forgiven Debts: Fiji Income Tax Act Vs Islamic Perspective

Shivneil Raj; Mohammed Riaz Azam

Volume 7, Issue 6 , June 2020, , Pages 363-369

  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 More

A Descriptive Analysis of Fiji’s Tax System and Laws

Shivneil Kumar Raj

Volume 6, Issue 3 , March 2019, , Pages 274-285

  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 More

Income Tax Evasion in the Ghanaian Informal Sector: Insights from Abossey Okai Spare-Parts Traders

Emmanuel Juior Tenakwah

Volume 4, Issue 7 , July 2017, , Pages 760-779

  Tax evasion is a problem which has caused the Ghanaian tax system right from the colonial times. While some have blamed the situation on the tax authorities for not living up to expectation with regards to tax administration, others attribute it to the unpatriotic attitude of the taxpayers. It was in ...  Read More