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Please use this identifier to cite or link to this item: http://hdl.handle.net/10202/348

Title: Taxation and Tax Reforms in Tanzania: A Survey
Authors: Fjeldstad, Odd-Helge
Keywords: Taxation
Tax reforms
Issue Date: 1995
Publisher: Chr. Michelsen Institute
Series/Report no.: CMI Working paper
WP 1995: 4
Abstract: 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, broad-base" tax reform strategy that has been adopted, it is argued that there are major shortcomings in the implementation of the tax reform. This particularly relates to the continuous and widespread tax evasion, extensive tax exemptions and inefficient tax administration. The discussion in this paper reinforces the arguments for improving the quantitative analysis of revenue policy, and taking more specific and focused measures to improve tax administration.
URI: http://hdl.handle.net/10202/348
ISSN: 0804-3639
Appears in Collections:CMI Collection (Reports, Working Papers, Articles etc.)

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