Research and Advisory Work on Taxation and Public Finance Management in Tanzania 1993-2025
Chr. Michelsen Institute (CMI) has been engaged in research and policy advice on taxation and public finance management in Tanzania for more than 30 years. The objective of this work is to generate knowledge on how the national and sub-national governments can raise and manage domestic financial resources in ways that strengthen both effectiveness and political legitimacy.
Our research has covered a broad range of topics, including tax policy and administrative reforms; tax compliance; tax evasion and fiscal corruption; local government taxation and fiscal decentralization; natural resource taxation; and the historical legacies of taxation from the pre-colonial and colonial periods.
While grounded primarily in economics and political science, our work also draws on law, history, social anthropology, and psychology. We employ both qualitative and quantitative methods, using data from sources such as the Tanzania Revenue Authority, Zanzibar Revenue Authority and Local Government Authorities. Additional sources include business and citizen surveys, lab and field experiments, historical records, and interviews with national and international stakeholders.
Most projects are designed and implemented in close collaboration with Tanzanian researchers and institutions. These partnerships have deepened our understanding of the local context, enhanced the policy relevance of our research, and contributed to building research capacity in Tanzania.
This note provides an overview of projects and publications spanning more than three decades of tax research in Tanzania. It does not cover our work on taxation and public finance reforms in other African countries, such as Angola, Mozambique, Namibia, South Africa, Sudan, Uganda and Zambia.
