This report provides an assessment of fiscal transparency practices in Fiji against the requirements of the IMF Code of Good Practices on Fiscal Transparency. The assessment has two parts. The first part is a description of practice, prepared by the IMF staff on the basis of discussions with the authorities and their responses to the fiscal transparency questionnaire, and drawing on other available information. The second part is an IMF staff commentary on fiscal transparency in Fiji.Although there are Codes of Conduct for customs and tax officials, there are significant concerns about the level of internal control. ... There is a need to improve taxpayer services, and to strengthen the protection of taxpayers against arbitraryanbsp;...
|Author||:||International Monetary Fund|
|Publisher||:||International Monetary Fund - 2004-03-18|