Kiribati

My first overseas country and a great introduction to the power of tax reform for economic development. I learned a lot about change management in Kiribati.

With the President of Kiribati, the Hon Ieremia Tabai, in 1991

Key Lessons Learned

  • Even the smallest economy can benefit from tax reform

  • 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

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.

Experience