This paper reviews the tax system in Tanzania, and gives particular attention to the tax reform proposals presented in the Report of the Presidential Commission on Taxation. In considering the effects of the "low-rate, broad-base" tax reform strategy that has been adopted, it is argued that there are major shortcomings in the implementation of the tax reform. This particularly relates to the continuous and widespread tax evasion, extensive tax exemptions and inefficient tax administration. The discussion in this paper reinforces the arguments for improving the quantitative analysis of revenue policy, and taking more specific and focused measures to improve tax administration.
Customers play an important role in shaping firms’ VAT compliance
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen & Vincent Somville
Gender, regulation, and corporate social responsibility in the extractive sector: The case of Equinor’s social investments in Tanzania
Siri Lange,Victoria Wyndham
Women's Studies: International Forum
Doing global investments the Nordic way. The 'business case' for Equinor’s support to union work among its employees in Tanzania
Focaal: Journal of Global and Historical Anthropology