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.
Does an economics education produce technocratic paternalists? Experimental evidence from Tanzania
Ivar Kolstad, Arne Wiig and Odd-Helge Fjeldstad
Journal of Development Studies
Evaluation of Sida’s Model for Bilateral Research Cooperation
Inge Tvedten (Team Leader), Raphaëlle Bisiaux, Adam Pain, Arne Tostensen, Panith Chou, Catherine Ngugi, Rodrigo Paz and Fredrik Åström
The Customer is King: Evidence on VAT Compliance in Tanzania
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville