There are concerns in Niue that a planned new goods and services tax will be too complex to apply given the island has no accountants in private practice.
The government is yet to formally announce its tax plans but the finance minister, Fisa Pihigia, says they are looking at cuts to income tax and tariffs, and a new tax on goods and services.
Mark Cross, who is with the chamber of commerce and part of a steering committee to help with the tax changes, says the business community is worried administering the Niue Consumption Tax will be difficult.
"We feel the complexity of a consumer tax will stop people paying tax even more than they are doing now. A lot of people don't put in the tax return - that is the private sector - due to the complexity of it and there's no private sector accountants here, so there is no one to do their books even."