Searching with a thematic focus on Taxation in Tanzania
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- DocumentInternational Centre for Tax and Development, 2018Property taxation (PT) is high on the political agenda in Tanzania and considered a cornerstone of the Government’s efforts to strengthen broad based direct taxation. Because it is visible to taxpayers, and in principle linked to improved local services, PT holds a unique potential to act as a foundation for bargaining between taxpayers and governments over revenue and public spending.Document
The role of information communication technology to enhance property tax revenue in Africa: a tale of four cities in three countriesInternational Centre for Tax and Development, 2018Information communication technology (ICT) is an important tool to support local governments in their efforts to more efficiently administer property taxes and other own-source revenues. Increasingly, developing countries, including those in Africa, are managing large volumes of data on taxable properties and taxpayers within the ICT environment.DocumentInternational Centre for Tax and Development, 2018Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) regime by reducing tax evasion through a combination of measures, including improved tax legislation and more effecDocument
Policy implementation under stress: central-local government relations in property tax collection in TanzaniaChr. Michelsen Institute, Norway, 2018Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges facing such cooperation between central and local government agencies in a developing country context.DocumentLincoln Institute of Land Policy, 2010The Lincoln Institute of Land Policy and the African Tax Institute (ATI), located at the University of Pretoria in South Africa, are awarding Research Fellowships to African Scholars through a joint partnership to undertake research on property related taxation in all 54 African countries.DocumentInternational Centre for Tax and Development, 2012Tanzania introduced its first mining policy in 1996, aiming to transform the nascent industry into a robust private-led sector. The Mining Policy of 1996 and the Mining Act of 1997 laid out a 25-30-year vision that would see the sector's contribution to GDP grow from 1.5 per cent in 1996 to 10 per cent in 2025.DocumentInternational Centre for Tax and Development, 2012What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour in Africa.Document
Low government revenue from the mining sector in Zambia and Tanzania: fiscal design, technical capacity or political will?International Centre for Tax and Development, 2013The contribution of mining to economic and social development in Sub-Saharan Africa is under increased scrutiny and criticism. Minerals are non-renewable resources, and production represents a transformation from a subsoil to a financial asset.