A REVIEW OF THE FOREST REVENUE SYSTEM AND TAXATION OF THE FORESTRY SECTOR IN FIJI




Table of Contents


by

Adrian Whiteman, FAO, Rome

Final version: October 2005


This report is the output of a two-week assignment (during October 2003) on loan to the Government of Fiji, funded out of the FAO Regular Programme Budget. The author wishes to acknowledge the help and co-operation given by staff of the Forestry Department, the Ministry of Fisheries and Forests and others in the forestry sector in Fiji with the completion of this work. In particular, Mr Osea Tuinivanua and Mr Manoj Charan have provided very valuable support to this work. The conclusions and recommendations presented here are those of the author and do not represent the official policy of the Food and Agriculture Organization of the United Nations or the Government of Fiji.

The designations employed and the presentation of the material in this document do not imply the expression of any opinion whatsoever on the part of the Food and Agriculture Organization of the United Nations concerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries.


Table of Contents

EXECUTIVE SUMMARY

1 INTRODUCTION

2 ECONOMIC RENT AND FOREST CHARGES

3 TRENDS AND CURRENT STATUS OF THE FORESTRY SECTOR

4 TRENDS AND CURRENT STATUS OF FOREST CHARGES

5 ECONOMIC RENT analysis

6 TAXATION OF THE FORESTRY SECTOR

7 COSTS AND BENEFITS OF THE FORESTRY SECTOR IN FIJI

8 CONCLUSIONS AND RECOMMENDATIONS

REFERENCES

GLOSSARY

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