BORA CMI: Bribes, taxes and regulations: Business constraints for micro enterprises in Tanzania

Please use this identifier to cite or link to this item: http://hdl.handle.net/10202/52

Title:	Bribes, taxes and regulations: Business constraints for micro enterprises in Tanzania
Authors:	Fjeldstad, Odd-Helge Kolstad, Ivar Nygaard, Knut
Keywords:	Small enterprises Business constraints Taxation Corruption Tanzania
Issue Date:	2006
Publisher:	Chr. Michelsen Institute
Series/Report no.:	CMI Working paper WP 2006: 2
Abstract:	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, corruption, and regulations in the form of licences and permits, are found to be the most important constraints on business operations. Reported constraints vary according to firm characteristics such as age, location, education and gender of the owner. Contrary to previous studies and current policies, financial constraints and property rights are not perceived as important constraints.
URI:	http://hdl.handle.net/10202/52
ISBN:	82-8062-135-0
ISSN:	0804-3639
Appears in Collections:	CMI Collection (Reports, Working Papers, Articles etc.)

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