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.
The Impact of Index Insured Loans on Credit Market Participation and Risk-Taking
Richard A. Gallenstein, Jon Einar Flåtnes, John P. Dougherty, Abdoul G. Sam, Khushbu Mishra
Pay-for-performance reduces bypassing of health facilities: evidence from Tanzania
Sosina Bezu Chiksa, Peter John Binyaruka, Ottar Mæstad, Vincent Somville
Social Science and Medicine
Customers play an important role in shaping firms’ VAT compliance
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen & Vincent Somville