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