Now showing items 1-10 of 27
Why people pay taxes. The case of the development levy in Tanzania
(CMI Working paperWP 1998: 5, Working paper, 1998)
This study sheds some light on some of the factors underlying tax compliance in local authorities in Tanzania with the help of original survey data. We use the experience of the poll tax (locally named "development levy" ...
Fiscal decentralisation in Tanzania: For better or for worse?
(CMI Working paperWP 2001: 10, Working paper, 2001)
Tanzania is currently implementing a local government reform aimed at improving public service delivery. An important component of the reform is to increase the fiscal autonomy of local authorities. This policy is encouraged ...
Value-Added Taxation in Tanzania?
(CMI Working paperWP 1995: 5, Working paper, 1995)
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 ...
Taxation and Tax Reforms in Tanzania: A Survey
(CMI Working paperWP 1995: 4, Working paper, 1995)
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, ...
Taxation, coercion and donors. Local government tax enforcement in Tanzania
(CMI Working paperWP 2000: 7, Working paper, 2000)
This paper presents three propositions about tax collection in local authorities in Tanzania. First, revenue performance depends on the degree of coercion involved in tax enforcement. Second, the extent of coercion depends ...
Taxation, aid and democracy. An agenda for research in African countries
(CMI Working paperWP 2000: 4, Working paper, 2000)
Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation significantly influences their potential for economic growth and ...
To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania
(CMI Working paperWP 2004: 8, Working paper, 2004)
Widespread tax evasion reflected in persistent public resistance to pay is seen as part of the problem of raising local government revenues in Tanzania. Dealing with the policy problem of revenue enhancement and tax evasion ...
Bribes, taxes and regulations: Business constraints for micro enterprises in Tanzania
(CMI Working paperWP 2006: 2, Working paper, 2006)
This paper analyses the business environment for micro enterprises in Tanzania based on survey data. The primary objective of the study is to identify major constraints facing the firms’ business operations. Taxation, ...
Local government taxation and tax administration in Tanzania
(Research reportR 1999: 3, Research report, 1999)
Local taxes represent less than 5 per cent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory nature, means that their economic, political and social impacts are ...
Resourcing Development: Opportunities for Fiscal Self-reliance in Tanzania
(Conference object, 2006-01-01)
Presentation at the Natural Resources Management Programme Workshop, 2 - 3 October 2006