CMI Working Paper | 1995

Valued-added taxation in Tanzania?

Odd-Helge Fjeldstad (1995)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 1995:5) 27 p.
http://bora.cmi.no/dspace/bitstream/10202/349/1/WP1995.5%20Odd.Helge-07192007_2.pdf

Is Tanzania ready for a value-added tax (V AT)? The purpose of this paper is to answer this and other related questions that are often asked about value-added taxation in developing countries, to consider how a V AT might be implemented in Tanzania, and to discuss possible obstacles and alternatives.

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http://bora.cmi.no/dspace/bitstream/10202/349/1/WP1995.5%20Odd.Helge-07192007_2.pdf

Odd-Helge Fjeldstad

Research Professor, Coordinator: Tax and Public Finance

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