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Abstract

On 1 July 1992, Fiji implemented a broad-based, value added tax (hereinafter VAT). The introduction of the tax has been controversial. It was decreed by an interim caretaker government, and many sectors of the community vigorously opposed it. This article discusses the broad-based VAT that has been adopted in Fiji, looking specifically at the background of the adoption of VAT, the arguments for and against its adoption in Fiji, what the tax is and how it works.

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