The President of Samoa's Association of Manufacturers and Exporters says taxation is killing exporters.
Papalii Grant Percival said imposing more tax on businesses is turning investors away from manufacturing opportunities.
He told the Samoa Observer newspaper manufacturers who turn raw materials into exportable products pay a 20-percent tax on needed machinery.
The 12.5 percent Goods and Services Value Added Tax is then added on top of that.
He said the same tariff structure is responsible for the stagnation in agricultural exports.