Abstract
The pervasiveness of tax avoidance is undoubtedly linked to the tax policies of any country. In Fiji, residents for tax purpose have to disclose income from all sources within and outside Fiji whereas non-resident has to disclose income derived from sources in Fiji. Fiji has a comprehensive tax system put in place with tax laws continued to be amended to curb any loopholes in the system so that everyone pays their fair share of tax. Thus, this research paper applied document analysis methodology. The objective of this research was to highlight Fiji’s position on tax avoidance and how has Fiji addressed such issues identified in Base Erosion Profit Shifting (BEPS). Furthermore, the paper has discussed, Fiji’s tax laws relating to anti-avoidance and provide recommendations to further strengthen and protect Fiji’s tax base from being eroded away through various schemes or arrangements that taxpayer’s might indulge into for the purpose of paying less tax or avoiding tax. The findings indicated that Fiji’s position on tax avoidance issues has remained firm, pro-active and have made substantial progress in regulatory framework and in tax compliance culture.
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