Vanuatu's government has begun consultations for its proposed tax reforms, which could include the introduction of an income tax.
The finance minister, Gaetan Pikioune, said the government's revenue review initiative is vital for the government to continue to meet service needs.
He said a new fair, effective and efficient tax system that meets international standards will have greater long term benefits for the country than the current system.
The consultation process will begin with the government and the public service, before going out into communities around the country.
The government hopes to begin implementing the reforms in the middle of next year.