Which entity is responsible for tax policy oversight in Guam?

The correct answer is the Guam Tax Commission. This entity is specifically tasked with overseeing tax policy in Guam. The Guam Tax Commission plays a crucial role in examining and proposing tax laws and policies, ensuring they align with the needs of the government and its constituents. It is primarily responsible for advising on taxation matters and making recommendations that impact the fiscal health of the territory.

Other entities, while they might have roles related to taxation, do not directly oversee tax policy. For instance, the Superior Court of Guam has judicial functions and does not deal with tax policy development or oversight. The Guam Department of Revenue and Taxation is involved in the administration and enforcement of tax laws but does not set tax policy. Similarly, the Office of the Governor may influence tax policy through its executive powers, but it is the Tax Commission that holds the specific responsibility for taxes in Guam. Understanding the distinct roles of these entities helps clarify their functions in the realm of tax administration and policy.