Now showing items 1-4 of 4
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, ...
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" ...
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 ...
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 ...