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.
Towards harmonised financing of frontline health service providers in Tanzania
Ottar Mæstad, Peter Binyaruka
VAT receipt lotteries: Can they increase tax revenues in Sub-Saharan Africa?
Odd-Helge Fjeldstad, George Hellar, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville
Citizens’ preferences for taxation of internationally mobile corporations: Evidence from Tanzania
Ivar Kolstad, Arne Wiig & Odd-Helge Fjeldstad
Review of Development Economics