To tax or not to tax the tourist

From FELISE VA’A in Apia

The implementation of a hotel tax in Western Samoa a few months ago proved unpopular among the tourists and among certain people here. The tax was SWSI a day for all tourists staying at a hotel, and was added to the total cost of accommodation.

The amount itself doesn’t matter very much, especi ally as most Western Samoan hotels are not as ex pensive as those overseas. But the tourist is likely to dislike any increased spending through taxation.

When the tax was first implemented, a number of tourists left in disgust, preferring to shorten their holi days here than pay what they considered was an unjust tax. They even wrote letters to local newspaper editors expressing their disgust. They seemed to say, You wanted us. So why discourage us from coming here by imposing this unnecessary tax?”

Even a large number of people here sympathise with the tourists, agreeing that the hotel tax would result in discouraging tourists from coming to Western Samoa.

A lot more were undecided.

But this is not all, for yet another tax, a departure tax of SWSI a person, was to have been introduced on April 15. Implementation was delayed, however, be cause Cabinet had yet to give its approval. When Cabinet finally considered the matter, it found that the proposed tax was not at all simple; that it raised some

ticklish questions. For instance, must the departure tax apply only to tourists (that is to say, aliens) or must it apply to both tourists and citizens?

Having failed to resolve the question, Cabinet re ferred it to one of its sub-committees, which will analyse it in further detail. , . . .

Both the hotel and departure taxes are beginning to affect the attitudes of government planners and public.

On the one hand, it has been generally agreed that tourists should be encouraged to come to Western Samoa. Tourism has already become the second largest industry here, the largest being agriculture. On the other hand, tax imposition might discourage tourists from coming here. , , .

So there is a conflict here between the desire to en courage more tourists to come and the desire to raise more revenue from the tourists.

This conflict is typical of the many that are to be: found in Samoan society, conflicts caused by two dif ferent sets of values, those of Samoan tradition and I those of Western civilisation. These conflicts will deepen i if Western Samoa does not modify its culture to adapt! to special conditions existing in the modem 20th centui^M W °TTis is the task reserved for outstanding leaders withi understanding, foresight and tolerance.