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 role of ICT in property tax administration: Lessons from Tanzania
William McCluskey, Chyi-Yun Huang
Civil society’s role in petroleum sector governance: The case of Tanzania
Kendra Dupuy, Lise Rakner, Lucas Katera
Policy implementation under stress: Central-local government relations in property tax administration in Tanzania
Odd-Helge Fjeldstad, Merima Ali and Lucas Katera
Journal of Financial Management of Property and Construction