Key Lessons Learned

• Creation of revenue authority produces substantial revenue gains
• Revenue Authority is a vital component in the fight against corruption
• Transparency in staff selection and appointments is essential
• Revenue Authority creation facilitates effective state building
• One-stop border posts are essential for trade facilitation and regional integration

My main achievements in Kiribati were:

• A substantial increase in income tax revenues each year. By 1991, my final year, tax revenues showed a 400% increase,
• Implementation of a new income tax law.
• Creation of a Revenue Board.
• Identification of the need to computerise the Taxation Division and thereafter working with a computer professional to establish the data bases and develop the assessing programme.
• Successful negotiation of a Double Taxation Agreement with Australia.